BHARAT STORES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition filed under Art. 226 of the Constitution by Bharat Stores Ltd., Agra, a company incorporated under the Indian Companies Act, for the following relief:

(2.) THE allegations made are that the petitioner has already paid the entire amount of tax and that the High Court in a First Appeal No. 453 of 1958, fought in between the parties, had given a finding to the effect that the petitioner had paid the amount in excess. The petitioner has asserted that the property, namely, Panna Bhawan, Swadeshi Bima Nagar, Agra, had been attached and, as such on account of the continued attachment of the property and realisation of rent from the tenants of the property, the amount realised by the IT Department is in excess of the liability of the petitioner. The petitioner stated that on a complaint made by it, an enquiry was launched. In connection with which, the TRO was appointed as an Enquiry Officer and he reported, on 25th February, 1984, that the amount more than due from the petitioner had been realised by the IT authorities. On the allegations made above, the petitioner has sought the reliefs mentioned above.

(3.) SUBJECT to the above, the writ petition is disposed of.