UNION OF INDIA Vs. INDIA PHOTOGRAPHIC CO LTD

JUDGEMENT

(1.) We propose to dispose of this Appeal at the stage of admission. Accordingly, the Appeal is admitted. Mr. Parsrampuria on behalf of the Respondents (original Petitioners) waives service. The appeal is taken up for hearing forthwith and heard.

(2.) Mr. Parsrampuria has pointed out and presumably this submission appealed to the single Judge that the conduct of the Appellants in refusing refund and not following judgments of the Supreme Court and of the High Court which were cited is contumacious and, therefore, interim relief is required to be given to the Respondents (original Petitioners). In our opinion, although this aspect has to be taken into account, there are various other circumstances such as the size of the Petitioners, their need for the money as well as the question whether without an interim order the Petitioners would suffer so much that they are required to be protected but by an unusual interim order without deciding the Writ Petition. In the instant case, bearing in mind that the 1st Petitioners are India Photographic Co. Ltd., bearing in mind the further circumstances that the original payment of excise was voluntarily made by the Petitioners on their own returns and the mistake, if any, was wholly that of the Petitioners, we do not find any special circumstances, justifying immediate payment of the amount claimed in the Writ Petition to apply for early disposal of the Writ Petition for which they must make out a case which would satisfy the Court or Courts assigned that work. In our opinion, if necessary return is not expeditiously, it would be a factor which the Court can take into account for expediting the hearing of the Writ Petition. However, these are matters in the discretion of the single Judges assigned Writ work. They know the position of their boards and will have to consider whether this Writ Petition of 1987 which is by a very solvent Company for refund of an amount from Government deserves expeditious disposal and priority over the other Writ Petitioners who are made to wait for no fault of theirs.

(3.) Subject of these observations, the Appeal is allowed and the order directing the Respondents to the Writ petition to deposit the sum of Rs. 12,53,811.63p. and giving liberty to the Petitioners to withdraw the same on furnishing bank guarantee is vacated. The Respondents will have liberty to apply for expeditious disposal of the Writ Petition as indicated above. Parties to bear their own costs of the Appeal.