- (1.) The petitioner- Trade Link India, 68 Palika Bazar, Ghaziabad through its Partner Sushil Kumar, have approached this Court by means of the present writ petition under Article 226 of the Constitution of India, seeking a writ order or direction in the nature of mandamus commanding the respondents to refund the amount of Rs. 25,000/- alongwith uptodate interest thereon under Section 29 (2) of the U.P. Trade Tax Act, 1948.
(2.) The facts giving rise to the present petition in brief are that the petitioner is a registered partnership firm, engaged in the business of manufacture and sale of Gas Cylinders. It is a registered dealer under the provisions of U.P. Trade Tax Act (hereinafter referred to as the Act). On 17.1.1992, a consignment of goods, which was being transported by Truck No. M.H.-12/4909, was checked by the Trade Tax Officer, Mobile Squad Shahjahanpur. Certain discrepancies were found whereupon the goods were detained, and subsequently released only after security deposit of Rs. 25,000/- in cash. The Additional Trade Tax Officer, Sector 4, Meerut, initiated penalty proceedings under Section 13-A (4) of the Act, and vide order dated 27.9.1995, imposed a sum of Rs. 25,000/-as penalty. By the same order, he adjusted the amount of Rs. 25,000/- which had already been deposited by the petitioner on 22.1.1992 as security. Feeling aggrieved thereby, the petitioner preferred an appeal under Section 9 of the Act, before the Deputy Commissioner (Appeals) II, Trade Tax, Ghaziabad, who vide order dated 31.1.1998, allowed the appeal and set aside the imposition of penalty. He also directed for the refund of the amount, if any deposited by the petitioner. Thereafter the petitioner filed an application on 9.2.1998 before the Trade Tax Officer Sector 4 Ghaziabad, respondent No. 1 seeking refund of the amount of Rs. 25,000/-. When nothing was done, the petitioner sent several reminders and ultimately approached this Court by filing the present writ petition.
(3.) In the Counter affidavit filed by the respondent no. 1 it has been admitted that the Department did not prefer any appeal against the order dated 31.1.1998 passed by the Deputy Commissioner (Appeals). A refund voucher for Rs. 25,000/- was prepared in favour of the petitioner on 25.3.1998 and it was sent to the Trade Tax Officer, Mobile Squad Shahjahanpur on 31.3.1999 for obtaining his counter signature. However, the Trade Tax Officer, Mobile Squad, vide letter dated 20.4.1999 informed the respondent no. 1 that there was no record of deposit of Rs. 25,000/- in the account as claimed by the petitioner. The respondent no. 1 made enquiry from the petitioner with regard to the amount which was alleged to have been deposited by the petitioner whereupon the petitioner submitted the proof. Thereafter, correspondence continued with the Trade Tax Officer, Mobile Squad, Shahjahanpur, who only on 5.3.1999 returned the refund voucher duly countersigned by him and the refund voucher was handed over to the petitioner. On account of non-payment of Rs. 25,000/- within time as provided under Section 29 (2) of the Act, the petitioner claimed for payment of interest on the delayed refund, which is subject matter for consideration before this Court in this petition.;