Punjab-Haryana High Court
Paramjit Arora vs State Of Punjab And Another on 6 November, 2024
LAVISHA
2024.11.12 12:07
I attest to the accuracy and
authenticity of this order/judgment
Punjab & Haryana High Court,
Chandigarh
LAVISHA
2024.11.12 12:07
I attest to the accuracy and
authenticity of this order/judgment
Punjab & Haryana High Court,
Chandigarh
CM-9631-CWP-2023 in CWP-37670-2019
Application moved by the applicant/petitioner under Order 22
Rule 3 of CPC for impleading the legal representatives of the petitioner -
Paramjit Arora as party to the present writ petition, is allowed.
Amended memo of parties is ordered to be taken on record.
Main Cases
1.
LAVISHA
2024.11.12 12:07
I attest to the accuracy and
authenticity of this order/judgment
Punjab & Haryana High Court,
Chandigarh
"We have heard the learned counsel for the parties at some length.
The question which falls for determination in these
appeals is whether the appellant- dealer would be entitled
to statutory interest from the date of deduction of tax in
terms of Section 12(3) of the Punjab General Sales Tax
Act, 1948 (for brevity 'the Act').
The matter is no longer res-integra as the similar
issue involved in these petitions came up for consideration
before this Division Bench in a bunch of appeals including
LAVISHA
2024.11.12 12:07
I attest to the accuracy and
authenticity of this order/judgment
Punjab & Haryana High Court,
Chandigarh
the case of M/s Cobra Instalaciones Y Services v. State of
Punjab and others (LPA No. 740 of 2009). In the
concluding paras, the Division Bench has held as under:
"A perusal of Section 12(3) of the Act would show
that the amount is required to be refunded and if the refund
is not made within 90 days of the date of the order then the
dealer is to become entitled to get simple interest on such
amount at the rate of one percent per month from the date
immediately following the date of expiry of the said period
for a period of one month and thereafter at the rate of one
and a half per centum per month till the refund is made. The
amount of refund has already been disbursed. The writ
petitions were filed in the year 2005 and the refund has been
made by the respondents on 7.3.2006 admittedly under
Section 12 of the Act and according to the provisions of
Section 12(3) of the Act the delay in refund would attract the
imposition of interest as per the rates specified in Section
12(3) of the Act. Accordingly there cannot be any escape
from the conclusion that interest was payable to the dealer-
appellant.
As a sequel to the above discussion, the order dated
13.8.2008 of the learned Single Judge is supplemented and
modified to the extent that interest in terms of Section 12 (3)
of the Act deserves to be awarded to the appellant- dealers.
The order of the learned Single Judge passed on the
applications on 20.7.2009 is set aside. The respondents are
directed to calculate the interest and disburse the same
within a period of six weeks from the date of receipt of a
certified copy of this order."
In view of the above enunciation of law, the instant appeals are also
disposed of in terms of the judgement in M/s Cobra Instalaciones Y
Services's case (supra)."
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authenticity of this order/judgment
