M KAREEM Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) GRIEVANCE of the petitioner is as to the callous inaction on the part of the respondents in effecting disbursement of the amount already satisfied by the petitioner, which in fact has to be refunded to the petitioner, pursuant to the appellate order ordering refund . The sequence of events is as follows:

(2.) THE petitioner being aggrieved of the order imposing penalty in respect of the assessment years 2005-06 and 2006- 07, preferred appeals challenging the same. On granting interim stay, the petitioner was made to satisfy the condition, to an extent of sum of Rs.3 lakhs, which was complied with. Later, the appeals were considered by the third respondent, who allowed the same and the orders imposing the penalty were set aside, ordering refund. Met with the situation, the State/Revenue filed further appeals before the Tribunal, upon which, the first appellate order was set aside and the matter was remanded for fresh consideration. It was accordingly, that the issue was re- considered by the second respondent, who passed Ext. P3 order dated 28.06.2012, holding that no penalty is sustainable. In the above circumstance, the amount already satisfied by the petitioner is liable to be refunded to the petitioner, despite which, the request made in this regard is still to be acceded to, which made the petitioner to approach this Court