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Moti Lal Impes, Krishna Nagar, Nepal v. State Of U.P. & Others - WRIT TAX No. 241 of 2002 [2007] RD-AH 13749 (8 August 2007)


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Court No. 37

Civil Misc. Writ Petition No. 241 of 2002

Moti Lal Impex Vs State of U.P. & others

Hon'ble Sushil Harkauli, J.

Hon'ble K.N. Ojha, J.

It has been stated from the side of the petitioner that the appeal filed by the petitioner against the penalty order has been allowed, and the second appeal filed by the department has been dismissed. The copies of those orders have been filed as Annexure R.A.1 & R.A. 2 to the rejoinder affidavit.  In this factual situation there does not appear any logical reason for not refunding the security.  Because the ''short counter affidavit' of the respondent was filed at a time when the tribunal's order has not been passed, therefore, it does not contain any cogent reason why the security is not being refunded, despite the tribunal's order.

The learned Standing Counsel seeks further time to file a supplementary counter affidavit giving reason for not refunding the security.

However, instead of keeping this matter pending by way of this writ petition, we feel that interest of both sides will be served if a direction is issued to the Assistant Commissioner, Trade Tax (SIB) Allahabad to either refund the security of the petitioner or to pass a reasoned order giving reasons why the security is not refundable or is not being refunded.  The security will be refunded or the order contemplated above will be passed as the Assistant Commissioner, Trade Tax (SIB) Allahabad may deem fit within one month of the date on which a certified copy of this order along with a self attested copy of the writ petition and of the rejoinder affidavit is served upon the Assistant Commissioner.

In case, the Assistant Commissioner decides to refund the security, he will also examine the entitlement of the petitioner to interest on the cash security amount deposited by the petitioner keeping in mind the law on that point.

The writ petition is disposed of with the aforesaid directions.




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