TMI Blog2014 (11) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Development Authority and it was held that for the said dispute, the matter will have to be decided by a court of competent jurisdiction which can receive evidence, hear the parties and decide the matter in accordance with the terms of the agreement. Once, this court has held that the question of refund of the amount and the tenability of the same based on Resolution No. 12 is to be decided by a court of law after recording of evidence, i.e. after conducting an inquiry, we are of the considered view that this petition is not maintainable. - Decided against assessee. - Writ Petition No. 12506 of 2010 with W.P. Nos. 12503-12505 of 2010 - - - Dated:- 24-3-2014 - Rajendra Menon and Anil Sharma, JJ. Shri Amalpushp Shroti, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cost of construction to be done and thereafter, it shall be transferred to the ultimate beneficiary who will get the benefit of the work done by the Contractor as per the agreement entered into with the contractor. Accordingly, it is the case of the petitioners, and Shri Amalpushp Shroti emphasizes that the petitioners were absolved of the liability for making payment of service tax and it was decided by the Jabalpur Development Authority that the same shall be recovered from the ultimate persons who are beneficiaries of the construction and to whom the constructed building is finally transferred. It was stated that the amount of service tax shall be added to the cost of construction and recovered from the persons who reached the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt is not required to enter into the contractual dispute. Insofar as implementation of subject No. 12/resolution No. 12 is concerned, assuming the respondent has taken such a resolution then too it would not be possible for a Court of law to direct the respondent No. 1 to put into force such resolution which is likely to be reviewed. We refuse to interfere in the matter. (Emphasis supplied) 4. As things were so standing it seems that the process for recovery of service tax was initiated against the petitioners by the Revenue and it is now reported that the question with regard to recovery of service tax from the petitioners, the dispute between the petitioners and the Revenue is pending before the compete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to recover the amount of service tax is concerned, they say that in the light of the order passed by a Division Bench of this Court in W.P. No. 13410/2009(O), on 29-1-2010, the petitioners are liable to make payment of the service tax and thereafter, if there is any inter se dispute between the petitioners and the Jabalpur Development Authority, the Excise Department is concerned with the same and it is to be resolved between the petitioners and the Jabalpur Development Authority. As far as the Jabalpur Development Authority is concerned, they have not filed any reply. However, after hearing learned counsel for the parties, we are of the considered view that the moot question warranting consideration for us for the present in these wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid dispute, the matter will have to be decided by a court of competent jurisdiction which can receive evidence, hear the parties and decide the matter in accordance with the terms of the agreement. Once, this court has held that the question of refund of the amount and the tenability of the same based on Resolution No. 12 is to be decided by a court of law after recording of evidence, i.e. after conducting an inquiry, we are of the considered view that this petition is not maintainable. Even if, the resolution Annexure-P/3 bearing No. 12, dated 23-10-2009 is said to have been withdrawn by the Jabalpur Development Authority vide Annexure-P/12, the question of its withdrawal also is a question co-related with the right available to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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