9911796707
TMI Blog2011 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 to the writ petition and also a writ of mandamus directing the respondent authorities to refund the amount of Rs. 2,14,53,892/- recovered from the bank account of the petitioner at Bank of India, Hamdard Dawakhana Branch, 1545, Gali Qasimjan, Bazar Lal Kuan, Delhi 110006 and other consequential reliefs. 2. Briefly stated the facts giving rise to present petition are as follows :- 3. The petitioner is a Wakf Board and is engaged in the business of manufacture of Unani medicines and Sharbat Rooh Afza and sells its product within the State of U.P inter state sales and also transfers goods outside the State of U.P. by way of stock transfer. It is carrying on its manufacturing activities in the State of U.P. and it is a registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 28th August, 2010 had rejected the petitioner's appeal. On 28th August, 2010 itself the Assistant Collector (Recovery), respondent no. 4, issued an order for recovery of amount which was earlier stayed by the Tribunal. The recovery was pressed by attachment of the bank account of the petitioner with the Bank of India, Delhi. The petitioner came to know about the order of dismissal of the appeal when the bank authorities communicated the order of attachment on 30th August, 2010. The petitioner was served with a copy of the order dismissing the appeal on 30th August, 2010. It may be mentioned here that 29th August, 2010 was a Sunday. However, before the petitioner could take any further step for filing an appeal before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day). The petitioner came to know about the recovery and dismissal of the appeal from the Bank authorities where after it was served with the copy of the appellate order on 30-8-2010. Submission is that this highhanded attitude and the arbitrary action of the Commercial Tax Department in proceeding to recover the amount even before the order is served should be checked. The facts regarding passing of the appellate order and its service on the petitioner are not in dispute. The manner in which the authorities have proceeded to recover the amount itself speaks about the arbitrary action of the authorities and would shake the confidence of the law abiding dealers and would adversely affect the development and industrial growth of this State. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a competent authority or a court of law and the demand created pursuant to the assessment order in appeal would be pressed only after 10 days. The Circular is reproduced below : 8. We are of the considered opinion that the aforesaid circular would meet the ends of justice and, therefore, dispose of the writ petition with the direction to the Commissioner, Commercial Tax, U.P. to issue the circular dated 9th September, 2011 and ensure that it is followed both in letter and spirit by the officers of the Commercial Tax Department. 9. So far as the relief of seeking refund of Rs. 2,14,53,892/- is concerned, we may mention here that at present the first appeal has been dismissed/rejected and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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