TMI Blog2001 (8) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000 deposited by it in pursuance to the order dated May 3, 1994 passed under section 14-B(7) of the Punjab General Sales Tax Act, 1948. It also claims interest. 2.. A few facts may be noticed. On May 3, 1994, the Assessing Authority passed an order under section 14-B(7) of the Punjab General Sales Tax Act, 1948 by which a penalty of Rs. 50,000 was imposed on the petitioner. This order was cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy has been given to the learned counsel for the petitioner. In this written statement, it has been, inter alia, averred that the case had been remanded by the appellate authority vide its order dated November 26, 1997. Thereafter, the matter was considered by the Assessing Officer. It has been decided vide order dated June 25, 2001 by the Assistant Excise and Taxation Commissioner, Sangrur. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 1998 and May 17, 1999 in the matter received in this office (sic)." 7.. A perusal of the above shows that the contents of para 5 of the writ petition have been denied "for want of knowledge". The denial is not categoric. Denial for want of knowledge is in fact no denial. Reference in this behalf will be made to the observations of the Lordships of the Supreme Court in Jahuri Sah v. Dwarika ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. While the petitioner would be entitled to seek its remedy against the order of penalty passed on June 25, 2001 (the learned counsel states that the order had not so far been served on the petitioner), the amount of Rs. 50,000 deposited by the petitioner had remained with the respondents during the period from November 26, 1997 onwards. This had to be refunded. The respondents having failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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