Judgment:
Ashok Bhan, J.
1. M/s New Moga Goods Carriers (Registered) Ferozepur (hereinafter referred to as the petitioner) has filed this petition under Articles 226/227 of the Constitution of India for issuance of a writ of mandamus directing the respondents to decide the appeal Annexure P3 filed by the petitioner under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act) and further to refund the amount of Rs. 8,404/-.
2. Petitioner is a goods carrier and it carries goods belonging to different persons. On 22.1.1994 truck bearing Registration No. DEG 3148 belonging to the petitioner was coming from Delhi to Ferozepur for delivery of the goods to the consignee. When the truck reached at the Sales Tax Check Barrier Killanwali District Faridkot, Shri Raj Kumar Garg, Excise Inspector posted at the Sales Tax Check Barrier, Killanwali, Faridkot took the truck into custody along with goods and directed the petitioner to appear before the then Deputy Director (Enforcement), Excise and Taxation department, Bathinda, on 24.1.1994.
3. As directed petitioner appeared before the Deputy Director (Enforcement), on 24.1.1994 for the release of truck along with goods. However, Deputy Director (Enforcement), directed the petitioner to appear before Shri A.M. Sharma, Excise and Taxation Officer-cum-Officer Incharge Sales Tax Check Barrier, Killanwali, District Faridkot for getting the physical verification of the goods loaded in the truck with its documents on 25.1.1994. On the date fixed petitioner appeared before Shri A.M. Sharma and produced the documents Shri A.M. Sharma, after verifying the documents and physical verification of the goods ordered that the truck along with goods be released on depositing Rs. 30,000/- as case security. Petitioner deposited Rs. 30,000/- as security and got his truck released.
4. Shri A.M. Sharma, Excise and Taxation Officer-cum-Officer Incharge Sales. Tax Check Barrier, Killanwali, District Faridkot, vide his order dated 23.3.1995 imposed a penalty of Rs. 21,596/- under section 14B(7) of the Act, and further directed that out of Rs. 30,000/- Rs. 8,404/- be refunded to the petitioner. Petitioner filed an appeal against the order dated 23.3.1995 which is pending consideration before the Appellate Authority, petitioner also filed an application for claiming refund of Rs. 8,404/- but the refund has not been made to him so far. Under these circumstances, present petition has been filed for directing the respondents to refund the amount of Rs. 8,404/- and to decide the appeal expeditiously.
5. In the written statement filed, respondents have taken the stand that petitioner is a habitual tax evader and tax has been imposed in a number of cases for transporting goods without genuine and proper documents, that petitioner instead of filing an application for refund before the Deputy Director (Enforcement), Bathinda submitted the same to Assistant Director (Enforcement), Ferozepur who was not the Competent Authority to order refund. The said application was later on forwarded to the concerned authority for process. Meanwhile petitioner preferred an appeal against the order dated 23.3.1995 and the refund order was withheld till the final disposal of the appeal, that the appeals are listed for hearing in seriatum and would be heard in its turn.
6. Counsel for the parties have been heard.
7. There is no justification for withholding the amount of Rs. 8,404/- which became payable to the petitioner because of the order dated 23.3.1995. Mere filing of the appeal by the petitioner or its pendency is no ground to withhold the refund.
8. Accordingly we direct the Deputy Director (Enforcement), Bathinda - respondent No. 3 to refund the amount of Rs. 8,404/- to the petitioner within one month. Petitioner shall also be entitled to any statutory interest if the same is payable under the Act on the amount withheld by the respondent without any justification. Regarding appeal it is observed that the same be heard seriatum in its own turn. The writ petition stands allowed with no order as to costs.