IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.18663 of 2010 Date of decision: 13.10.2010 M/s Himachal Futuristic Communications Ltd. -----Petitioner. Vs. The State of Punjab & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. K.L. Goyal, Sr. Advocate with Mr. Sandeep Goyal, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. Prayer in this petition is to direct Excise and Taxation Officer, Mohali to issue refund voucher of the excess tax paid by the petitioner. 2. Case of the petitioner is that TDS was deducted on the payments due to it under the provisions of the Punjab General Sales Tax Act, 1948. Since deduction was in excess of tax liability of the petitioner, the excess payment was liable to be refunded. The petitioner sent Legal Notices dated 28.6.2010, for refund of the excess payment but respondent No.2 was not responding to the same. CWP No.18663 of 2010 3. Without expressing any opinion on merits, we direct respondent No.2 to take a decision on the Legal Notices dated 28.6.2010, allegedly sent by the petitioner, in accordance with law, within one month from the date of receipt of a copy of this order. 4. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE October 13, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2