PRADIP COKE INDUSTRIES Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS writ petition was preferred by the petitioner for the following reliefs: For issuance of an appropriate writ or a writ in the nature of mandamus directing upon the respondents to immediately and forthwith refund the entire amount, which is pending with the Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad being the excess amount realized from the petitioner under the provisions of Bihar Finance Act, 1981 for the assessment years 1978 -1979 to 2000 -2001 amounting to Rs. 26.00 lacs (Approx.) in respect of which excess payment notices have been issued to the petitioner and refund applications are pending thereof. For a further direction upon the respondents to grant interest on the said amount with interest @ 9% per annum from expiry of six months from the date of application for refund as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981, since the amount is being illegally retained by the respondents despite specific directions of the appropriate authorities.

(2.) DURING the pendency of the writ petition, the respondents refunded the entire amount on 10th February, 2006 except the amount of Rs. 112,900/ - for the period 1978 -79.

(3.) IN the present case, as the respondents have already refunded the principal amount and no specific decision has been given in regard to payment of statutory interest, instead of giving any finding in respect to the claim, we remit the case to the respondents to decide the claim of statutory interest @ 9%, as claimed by the petitioner.