STATE OF ORISSA Vs. ABHIMANYU PRASAD GUPTA

JUDGEMENT

(1.) This is an appeal against the judgment and decree dated 4.9.1987 and 19.9.1987 respectively passed by the learned Additional District Judge, Koraput-Jeypore in Money Appeal No.4 of 1986 affirming the judgment and decree dated 16.3.1985 and 23.3.1985 respectively passed by the learned Subordinate Judge, Jeypore in Money Suit No.104 of 1984.

(2.) The respondent as plaintiff instituted the suit for realization of Rs.10,857/- with interest @18% per annum from the defendant. The case of the plaintiff is that the Collector, Koraput wanted security deposit to auction the liquor shops of the Koraput district for the year 1980-81. The plaintiff deposited Rs.8,400/- as advance on 21.3.80 in the office of the Superintendent of Excise, Koraput and obtained a receipt. The Collector, Koraput submitted the bid list for confirmation. But then, his bid was not approved and as such he was entitled to refund of security deposit of Rs.8,400/-. In spite of repeated demands, the Superintendent of Excise failed to refund the amount. After issuing notice, he instituted the suit for refund of Rs.8,400/- with interest @18% per annum from 11.82 to 17.6.84 with P.I. and F.I.

(3.) Pursuant to issuance of summons, the defendant entered appearance and filed a written statement denying the assertions made in the plaint. The case of the defendant is that the plaintiff is not entitled to any interest and the suit is barred by limitation under Section 96 of the Bihar and Orissa Excise Act.