The court directed the Commissioner of Excise to decide on a refund claim within four weeks and to adjust or refund the amount within two weeks of that decision before disposing of the writ petition.
Decision on refund claim within four weeks; refund or adjustment within two weeks of decision.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(C). No.14886 of 2015
03. 19.09.2016 Heard Mr.V.Narasingh, learned counsel for the petition
er and Mr.M.S.Sahoo, learned Addl. Government Advocate for the State.
2. This writ application has come to be filed by the petitioner with a pr
ayer seeking direction to the opposite parties to effect refund of the advanced consideration
money of Rs.5,49,840/- deposited by the petitioner for the excise year 2014-15 during which pe
riod, the petitioner could not operate his licence.
3. Learned Addl. Government Advocate for the State draws the Courts atten
tion to Paragraph-5 of the counter affidavit where it has been noted that the petitioners appl
ication seeking refund of the deposited amount has been forwarded to the Commissioner of Excis
e, Odisha, Cuttack (Opposite Party No.2) by the District Excise Office under cover of letter d
ated 20.08.2015 and no decision thereon has yet been taken.
4. In consideration of the aforesaid facts, we are of the considered view
that keeping the writ application pending would serve no purpose and consequently, we direct
the Commissioner of Excise (Opp. Party No.2) to take a decision on the communication by the Di
strict Excise Office referred to in Paragraph-5 of the counter affidavit within a period of fo
ur weeks from today.
5. Mr.V.Narasingh, learned counsel for the petitioner submits that the pe
titioner is operating his excise licence with effect from 1.12.2015 to onwards.
6. Consequently, we further direct that any amount found returnable may b
e adjusted against any dues of the petitioner and/or refunded to the petitioner within a furth
er period of two weeks from the date by which the decision has been directed to be taken.
7. With the aforesaid observations and directions, the writ petition is d
isposed of.
8. Free copy of this order be handed over to the learned counsel for the
State for necessary communication. Urgent certified copy of this order be granted on proper ap
plication.
y, J.
.......
Biswajit Mohanty, J.
Misc. Case No.12169 of 2016
04. 19.09.2016 In view of the order passed today in W.P.(C) No.14886
of 2015, the present Misc. Case is disposed of.
y, J.
I.Mahant
.......
Biswajit Mohanty, J.
2
Petitioner
Commissioner of Excise, Odisha, Cuttack
Sudarsan Dasgupta, J.
Biswajit Mohanty, J.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court