- (1.) Challenge in this petition filed under Articles 226/227 of the Constitution is to the order dated 1.6.2012, Annexure P.6, whereby renewal of L-1 licence of the petitioner has been declined for want of Punjab Value Added Tax Clearance Certificate (PVAT). Prayer has been made for issuance of a writ of mandamus directing the respondent authorities to renew the said licence.
(2.) Briefly, the facts, as narrated in the petition may be noticed. The petitioner is a partnership firm, holding L-1 wholesale licence for sale of IMFL since the year 1977-78. The licence of the petitioner for the year 2010-11 was renewed only after direction by this Court in CWP No.6862 of 2010. For the licensing period 2012- 13, the petitioner applied for renewal vide application dated 23.1.2012. The application was not taken up for consideration inspite of deposit of Rs. 9 lacs on 24.3.2012. The petitioner filed CWP No.8418 of 2012, which was disposed of vide order dated 7.5.2012 with a direction to respondent No.2 to take a decision on the legal notice of the petitioner in accordance with law by passing a speaking order within two weeks from the date of the receipt of certified copy of the order. In pursuance of the said order, respondent No.2 passed the order dated 1.6.2012, Annexure P.6 rejecting the renewal of the licence of the petitioner. Thereafter, the petitioner made a representation dated 7.6.2012, Annexure P.9 alongwith a demand draft dated 6.6.2012 to clear the outstanding amount of Rs. 13,53,210/- but till date no action has been taken on the said representation. Hence this petition.
(3.) Learned counsel for the petitioner submitted that the respondent-department had declined to renew the licence of the petitioner on the following two grounds:- 1) "The applicant has not submitted PVAT Tax clearance till date about which he was duly informed vide letter dated 9.4.2012 and letter dated 26.4.2012 by the office of AETC Roopnagar as per the direction of DETC Patiala Division, Patiala. 2) The petitioner licensee is registered under PVAT Act holding TIN 03941094666 and an amount of Rs.13,53,210/- is outstanding against the petitioner as per audit observations of the audit wing of AG Punjab.";