BAQRI BIBI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution of India, the petitioner seeks a writ of certiorari to quash an order dated July 25, 1984, a copy of which is annexure "6" to the writ petition, by which the Income-tax Officer, C. C. I., Varanasi, rejected the claim of the petitioner for grant of interest under Sections 132B and 244 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). A writ of mandamus is also sought for a direction to the respondents to grant interest to the petitioners under the aforesaid sections.

(2.) WE have heard Sri Z.K. Hasan, learned counsel for the petitioners, and Sri Bharat Ji Agarwal, learned senior standing counsel for the respondents.

(3.) ACCORDING to the petitioners, after the aforesaid order of the Central Board of Direct Taxes, the petitioners wrote several letters between 1978 and 1983 to the Income-tax Officer to refund the aforesaid amount, but to no avail. Ultimately, they filed Writ Petition No. 231 of 1984, in this court on February 14, 1984, in which a month's time was granted to counsel for the Income-tax Department for filing a counter-affidavit. The Income-tax Officer without filing a counter-affidavit immediately released the ornaments and cash to the extent of Rs. 19,866 unconditionally. Then, by application dated May 9, 1984, the petitioners asked the Income-tax Officer, respondent No. 1, to pay interest to the petitioners under Sections 132B and 244 of the Act on the amount of Rs. 19,866. This request of the petitioners has been rejected by the impugned order dated July 25, 1984, saying that Section 132B came into force with effect from October 1, 1975, and was not retrospective and that Section 244 of the Act was also not applicable to the facts of the case. It is thereafter that the petitioners filed the present writ petition.