CHIEF COMMISSIONER OF INCOME TAX Vs. CHIEF SECRETARY

JUDGEMENT

(1.) THIS application for extension of time has been made by the Chief Commissioner of Income Tax, Patna. The residential bungalow at 6, Bailey Road occupied by the Chief Commissioner of Income Tax, Patna is required by the State Government for construction of a world class Museum. After several rounds of negotiations the applicant agreed to hand over vacant possession of the bungalow in his occupation and to shift to a new residential bungalow at 5 -M Strand Road, Patna, now allocated to him.

(2.) AS the said bungalow at 5 -M Strand Road required some repairs and renovations, we had, under our order dated 4th December 2012, directed the State Government to hand over the vacant possession of the bungalow at 5 -M Strand Road and to release the fund of Rs. 25 lakhs for repairs of the said bungalow. It is admitted that pursuant to the said direction, the sum of Rs. 25 lakhs was released on 7th December 2012. The vacant possession of the bungalow at 5 -M Strand Road was handed over to the applicant on 12th December 2012. We had also directed the applicant to hand over the vacant possession of the bungalow at 6, Bailey Road, Patna to the State Government as early as possible, latest by 31st March 2013.

(3.) IN support of this application, a supplementary affidavit has been filed today to satisfy the Court that the time allowed to the applicant was effectively utilized. On perusal of the supplementary affidavit, it is apparent that the State Government did comply with the directions with promptitude, i.e. the State Government released the required fund immediately and handed over the vacant possession of the bungalow at 5 -M Strand Road. At the end of the applicant, it appears that quite a few weeks were whiled away in correspondence and formality. The actual work of repairs and renovations was not commenced until after the mid of February, 2013. Thus, valuable time has been wasted by the applicant.