COCP No.1356 of 2009 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH COCP No.1356 of 2009 (O&M) Date of decision: 31.7.2009 M/s Sahil Builders ......Petitioner(s) Versus Sh. Joginder Singh Bhatia ......Respondent(s) CORAM:- HON'BLE MR.JUSTICE RAKESH KUMAR GARG * * * Present: Mr. Puneet Kansal, Advocate for the petitioner. Rakesh Kumar Garg, J.(Oral) CM No.17564-CII of 2009 Application is allowed subject to all just exceptions. COCP No.1356 of 2009 In the present petition, the petitioner has alleged that the respondent has committed the contempt of this Court as in spite of the directions to refund the amount of tax deducted from the account of the petitioner vide judgment dated 18.8.2008 passed in CWP No.6499 of 2003, the respondent has failed to make the payment of the aforesaid amount. I have heard learned counsel for the petitioner and perused the record of the contempt petition. As per the averments made in this petition, the respondent deducted sales tax from the accounts of the petitioner under Section 10-C of the Punjab General Sales Tax Act, 1948 (for short the 'Act') which was declared ultra vires by this Court vide judgment dated 13.8.2008 passed in CWP No.19579 of 2002 (M/s. Keshob Plants vs. Bharat Sanchar Nigam Limited and others). The writ petition filed by the petitioner was also COCP No.1356 of 2009 (O&M) 2 disposed of in the same terms as in the aforesaid judgment. According to the learned counsel for the petitioner in the judgment of Keshob Plants's case (supra), a general direction was given that amount of tax deducted from the accounts of the petitioner be refunded forthwith and in spite of that the respondents have failed to make the payment. Undisputedly, the amount of tax deducted from the accounts of the petitioner was deposited by the respondent with the authorities under Punjab General Sales Tax Act, 1948. In response to the notice issued by the petitioner for refund of the aforesaid amount of tax deducted, the respondent vide his letter dated 25.3.2009 (Annexure P-4) had informed the petitioner that the amount of tax deducted from his account was deposited with the statutory authority as per the mandate of law and, therefore, the matter of refund be taken up with the concerned authorities. From the aforesaid stand taken by the respondent, it cannot be held that the respondent has wilfully disobeyed the directions passed by this Court and in fact he has very fairly informed the petitioner that the amount of tax deducted by him was deposited with the statutory authority. Moreover, it is not the case of the petitioner that he does not have any remedy against the statutory authority appointed under the Act for recovery of the aforesaid amount of tax. In fact the State of Punjab was a party in the bunch of writ petitions which were decided along with CWP No.19579 of 2002. However, in the present case, the petitioner has not made any allegation against the statutory authority under the Punjab General Sales Tax Act, 1948 for non-refund of amount of tax deducted from his account under Section 10-C of the aforesaid Act nor any such authority has been arrayed as the respondent. In view of the aforesaid factual position, I am not inclined to take congnizance of the present contempt petition against the respondent COCP No.1356 of 2009 (O&M) 3 who had already deposited the amount of tax deducted with the statutory authority much before the judgment dated 18.8.2008 passed by this Court wherein a direction was given to refund the amount. Dismissed. Rule discharged. The petitioner shall be at liberty to avail any other remedy for redressal of his grievances in accordance with law. July 31, 2009 (RAKESH KUMAR GARG) ps JUDGE