HRIDAYANANDA GUPTA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) -This is a revisional application under Article 227 of the Constitution of India, arising out of an order passed by Shri J. K. Kohli, Member, Board of Revenue, dated September 12, 1989, arising out of the Certificate Proceedings for recovery of Rs. 5,000/- which was imposed as penalty on the petitioner by the Collertor of Customs and Central Excise.

(2.) At the time of admission of the writ petition, A. K. Nandy, J. (as His Lordship then was), directed the petitioner to deposit a sum of Rs. 3,300/- with the Registrar, Appellate Side of this Court, without prejudice to the rights and contentions of the petitioner and the Registrar was directed to keep the said amount in an account wherefrom the amount may be readily refunded either to the petitioner or to the Government for appropriation, under the direction of this Court.

(3.) This writ petition has come up for final hearing before me on June 2, 1992 and on subsequent dates in the presence of Mr. Sukumar Guha and Mr. Rabin Pal, learned Advocates for the petitioner, but no one had appeared on behalf of the State respondents.