IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 18954 of 2007 DATE OF DECISION : 07.01.2008 M/s Bhagat Industrial Corporation Limited, Khasa, District Amritsar .... PETITIONER Versus State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. G.R. Sethi, Advocate, with Mr. Amardeep Singh Panesar, Advocate, for the petitioner. Mr. A.G. Masih, Senior D.A.G., Punjab. * * * SATISH KUMAR MITTAL, J. ( Oral ) The petitioner, who is an assessee under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as `the Act'), has filed this petition under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of mandamus directing the respondents to refund the amount of Rs. 60,000/-, deposited by the petitioner at the time of entertaining the appeal, with interest. Notice of motion was issued to the State for today. Learned counsel for the petitioner informs that after issuance of notice of motion, the respondent-authority has issued refund vouchers to the CWP No. 18954 of 2007 -2- petitioner and delivered the same on 4.1.2008. However, no refund voucher has been issued with regard to the interest claimed on the said amount. Learned counsel for the petitioner submits that as per Section 12 of the Act, the petitioner firm is also entitled to get simple interest on the refund amount, for which no payment has been made. After hearing counsel for the parties, at this stage, we are of the opinion that let this question regarding interest be considered and decided by the respondent. Therefore, we dispose of this petition with a direction to respondent No.6 to consider the claim of the petitioner with regard to the interest on the refunded amount as per Section 12 of the Act, within a period of two months, after affording an opportunity of hearing to the petitioner. If the petitioner firm is found entitled to the interest, the same be disbursed within a period of one month thereafter. The petitioner will appear before respondent No.6 on 22.1.2008. ( SATISH KUMAR MITTAL ) JUDGE January 07, 2008 ( RAKESH KUMAR GARG ) ps/ndj JUDGE