(1.) Heard Shri Th. Khagemba, the learned counsel appearing for the petitioner company; Smt. Th. Sobhana, the learned Government Advocate appearing for the respondent Nos.1 and 2 and Shri A. Mohendro, the learned counsel appearing for the respondent No. 3, the Chief Engineer, Minor Irrigation.
(2.) By the instant writ petition, the petitioner company has prayed for issuing a writ of Mandamus or any other appropriate writ or order or direction to the respondents directing them to release an amount of Rs. 4,84,913/- (Rupees four lakhs eighty four thousand nine hundred and thirteen) only to the petitioner with interest at the rate of Rs. 18% per annum.
(3.) The relevant facts as stated in the petition which are relevant for purpose of deciding the issue involved herein, are that the petitioner is a reputed company producing carbon paper in the name of the company as well as other various items including Rig machine. In pursuance of a purchase order dated 18-09-1991 of the Department of Minor Irrigation, Government of Manipur, the petitioner company supplied Rig machines to it for a total amount of Rs. 27,55,002.55/- (Rupees twenty seven lakhs fifty five thousand two and fifty five paise) out of which a sum of Rs. 22,70,089.55/- (Rupees twenty two lakhs seventy thousand eighty nine and fifty five paise) had been paid with the result that a balance of Rs. 4,84,913/- (Rupees four lakhs eighty four thousand nine hundred and thirteen) remain unpaid. On account of the non-release of the said balance amount, the Sales Tax Assessment for the year 1991-92 was pending before the Assessing Authority and a last chance was given by it to the petitioner company to collect Form-C/D from the State respondents. Despite repeated request being made by the Area Manager of the petitioner company, the said balance amount was not released by the State respondents. Having no alternative, the Area Manager of the petitioner company informed the Department of Minor Irrigation that in case it failed to pay the said amount, the petitioner company would be under compulsion to charge interest at the rate permissible by the Bank and due to inaction on the part of the respondents, the petitioner company was compelled to file the instant writ petition.