IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.14573 of 2010 Date of decision: 17.8.2010 M/s Dimple Trading Company. -----Petitioner. Vs. State of Punjab & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Aman Bansal, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks direction to refund the amount which has become due under the provisions of the Punjab General Sales Tax Act, 1948 (for short, “the Act”). 2. Case of the petitioner is that order imposing penalty was passed under Section 14-B(7) of the Act on 27.3.2002, but on appeal, the matter was remanded for fresh decision. Accordingly, the petitioner made an application for refund and finally, Legal Notice, Annexure P-9, was served on respondent No.4, on which no decision was being taken. 3. Without expressing any opinion on merits, we direct respondent No.4 to take a decision on the Legal Notice of the CWP No.14573 of 2010 petitioner within one month from the date of receipt of a copy of this order. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE August 17, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2