Punjab-Haryana High Court
Tilda Rice Land Pvt. Ltd vs State Of Haryana And Others on 6 November, 2008
Bench: Adarsh Kumar Goel, L.N. Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
C.W.P. No.6563 of 2008
Date of decision: 6.11.2008
Tilda Rice Land Pvt. Ltd.
-----Petitioner
Vs.
State of Haryana and others.
-----Respondents
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR JUSTICE L.N. MITTAL
Present:- Mr. Akshay Bhan, Advocate
for the petitioner.
Ms. Ritu Bahri, DAG, Haryana.
-----
ORDER:
This petition seeks quashing of order dated 11.12.2006 (Annexure P-5), declining interest on refund of purchase tax.
Case of the petitioner is that the petitioner deposited certain amount of tax which was not due and which was refunded to the petitioner after a period of four years without interest. Prayer of the petitioner for award of interest was declined by respondent No.4 Excise and Taxation Officer-cum-Assessing Authority.
In the reply filed, preliminary objection has been raised that the impugned order was appealable. It has also been stated that there was no provision for interest and on merits, the order of rejecting the prayer of the petitioner was valid.
We have heard learned counsel for the parties.
C.W.P. No.6563 of 20082 Learned counsel for the State reiterates the preliminary objection that against the impugned order, appeal is competent.
In view of above, learned counsel for the petitioner seeks and is granted permission to withdraw the petition with a view to avail the alternative remedy.
If the appeal is filed within one week, the same may not be rejected on the ground of limitation alone and be decided expeditiously.
The petition is disposed of.
( ADARSH KUMAR GOEL )
JUDGE
November 06, 2008 ( L. N. MITTAL )
ashwani JUDGE