CWP No.19098 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Civil Writ Petition No.19098 of 2009 Date of Decision:-December 11,2009 Coal India Ltd. ...Petitioner Versus Union Territory, Chandigarh and another ...Respondents CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Sandeep Goyal, Advocate for the petitioner. Satish Kumar Mittal, J. (Oral) The petitioner has filed the instant writ petition under Articles 226/227 of the Constitution of India for issuing direction to the Assistant Excise & Taxation Commissioner-cum-Assessing Authority, UT Chandigarh-respondent No.2 to issue the refund voucher of Rs.3,38,577/- as per Assessment Order dated 22.6.1989 (Annexure P1) immediately alongwith interest under section 12 (3) of the Punjab General Sales Tax Act, 1948. It is the case of the petitioner that after the aforesaid Assessment Order, it applied for the refund as per Rule, but the respondents have not taken any decision on the said application. It is the further case of the petitioner that in this regard, it has written several letters to the respondents. Last letter was written on 17.2.2009, copy of which has been annexed as Annexure P13, but the respondents are neither taking any step to decide the same nor CWP No.19098 of 2009 2 refunding the amount. In view of this fact, learned counsel states that at this stage, the petitioner will be satisfied if a direction is issued to respondent No.2 to decide its representation (Annexure P13) in accordance with law, within a reasonable time. In view of the above, without issuing notice of motion as it will un-necessary delay the matter, this petition is disposed of with a direction to respondent No.2 to consider and decide the aforesaid representation of the petitioner for refund the amount to it in accordance with law, by passing a speaking order, within a period of three months from the date of receipt of a certified copy of this order. (Satish Kumar Mittal) Judge (Mehinder Singh Sullar) 11.12.2009 Judge AS