- (1.) The petitioner prays that a writ in the nature of mandamus be issued directing the respondent-authorities to refund the amount of Rs. 94,594/- alongwith interest. A few facts need to be noticed.
(2.) On June 24, 1988, the Assistant Excise and Taxation Commissioner passed an order under Section 14-B of the Punjab General Sales Tax Act, 1948 (in short to be called the 'Act'). By this order, a penalty of Rs. 94,594/- was imposed on the petitioner. Aggrieved by the order, the petitioner filed an appeal, the Deputy Excise and Taxation Commissioner (Appeals), Patiala accepted the appeal vide his order dated May 14, 1990. After the order had been passed by the Appellate Authority, the petitioner requested the respondents for refund of the amount of Rs. 94,594/-, which had been deposited by it in pursuance to the order of the Assessing Authority. Despite various representations, the respondents did not respond. As a last resort, the petitioner was constrained to approach this Court through the present writ petition.
(3.) In pursuance to the notice of motion, the respondents have filed a written statement. It has been inter alia averred that the petition is belated. Thus, the relief for refund of the amount be declined. It has been further averred that there were floods in district Sangrur The records were destroyed. As a result, "it is not safe to give the refund to the petitioner at this belated stage". However, the factual position that the Appellate Authority had accepted the petitioner's appeal and set aside the order of penalty has not been disputed.;