HOTLINE CPT LTD Vs. A.P. SHRIVASTAVA

JUDGEMENT

(1.) BY the order dated 20th February, 2013 the Division Bench of this Court while allowing the writ petition No. 153/2005, directed the respondents No. 1 and 2 to refund the amount of Rs. 25,34,173/ - to the applicant within a period of three months from the date of receipt of certified copy of the order. The aforesaid order was not complied with nor the amount was refunded within the stipulated period. An application under Article 215 of the Constitution of India has been filed for initiating contempt proceedings against the non -applicants/respondents for not complying with the Court's order dated 20.2.2013 passed in W.P. No. 153/2005.

(2.) AFTER receipt of notice, reply has been filed by the non -applicants, stating therein that under Section 39 of Commercial Tax Act, 1994 the authorities are at liberty either to refund the amount or at the option of the dealer to grant adjustment of such excess towards the amount of tax due in respect of any other year from him.

(3.) AFTER dismissal of the said review petition, the ground which has been taken in the reply, cannot be taken into consideration. Non -applicants are bound to comply with the order dated 20th February, 2013 passed by the Division Bench of this Court in W.P. No. 153/2005.