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2013 (4) TMI 445 - HC - Income TaxSearch/Seizure - return/release the cash seized - dispute is with regard to the return of Rs.25 Lakhs seized in the search operation and interest thereupon - Held that - it is but evident that the respondents have failed to discharge their legal obligation in not refunding the seized amount immediately or shortly after the completion of the assessment proceedings finally at least. Speedy and affordable justice is the requirement of the day. But it cannot be achieved until the executive including tax-man discharge their duties faithfully honestly within the four corners of law. As seen above, it is clear that the revenue official failed to take any decision right or wrong on the refund application filed by the petitioners and passed on the buck on the Court. Time has come for the heads of the departments to keep a strict vigil on such shirkers and to fix their responsibility. While it is no doubt true that collection of revenue is a serious matter for the State -and the bounden duty of the authorities functioning under the Act is to implement the provisions of the Act, there should be safety and assurance to an honest tax-payer. The Apex Court in the case of Sandvik Asia Ltd. (2006 (1) TMI 55 - SUPREME Court) by the following paragraph has recorded their displeasure for this kind of attitude of the department. We also do not appreciate the argument of the respondent that unless a direction is issued, the respondents shall not pass any speaking order on the application filed by the petitioner for refund. As seen above, it is clear that the revenue official failed to take any decision right or wrong on the refund application filed by the petitioners and passed on the buck on the Court. In the result, the writ petition succeeds and is allowed. The respondents are directed to refund in all Rs.25 Lakhs seized from the petitioners along with interest.
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