CWP No.17293 of 2012 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.17293 of 2012 Date of decision:09.07.2013 M/s Yashpal & Company & others .....Petitioners Versus State of Punjab & others ......Respondents CORAM: HON'BLE MR.JUSTICE JASBIR SINGH HON'BLE MR.JUSTICE G.S.SANDHAWALIA Present: Mr.J.P.S.Sidhu, Advocate, for the petitioners. Mr.V.Ramswaroop, Addl.A.G., Punjab, for respondent Nos.1 & 2. ***** Jasbir Singh J.(Oral) Petitioners, who are brick kiln owners, were made to pay royalty on excavating the brick earth by them. They are claiming refund of that amount by stating that before issuance of notification by the State of Punjab under Section 3 of the Punjab Mines & Minerals (Regulation & Development) Act, 1957 on 23.03.2008, the levy/royalty was not recoverable from the brick kiln owners. To say so, reliance was placed upon the judgment of Hon'ble Supreme Court in State of Punjab Vs. M/s Vishkarma & Company & others 1993 Supplimentary (3) SCC 62. To the contrary, it is stated by the State counsel that in view of ratio of the judgment of a Division Bench of this Court in which judgment, case of M/s Vishkarma & Company (supra) was considered, CWP No.11011 of 2005 titled M/s Chhajju Ram Sharma & Sons & others Vs. The State of Punjab & others decided on 20.10.2011, the levy/royalty was made recoverable and the petitioners are not entitled to any refund. CWP No.17293 of 2012 -2- The petitioners, in this petition, have laid challenge to a letter written by the Director, Industry & Commerce, Punjab to the General Manager-cum- Mining Officer, District Industry Centre, Bhatinda stating that on the brick earth, amount of levy/royalty recovered is not to be refunded. After hearing counsel for the parties and as per concessions given by the State counsel, we dispose of this writ petition giving liberty to the petitioners to appear before the Director, Industry & Commerce, Punjab and make representation stating their grievance and claiming refund of the amount paid by them before issuance of the abovesaid notification. The said officer is directed to look into the ratio of the judgment above referred or any other judgment produced by counsel for the petitioners and then pass a speaking order in each case. The petitioners are given liberty to file representations within 3 weeks from today. Upon their doing so, further action be taken up within 2 months thereafter. (JASBIR SINGH) JUDGE 09.07.2013 (G.S.SANDHAWALIA) sailesh JUDGE