The High Court directed respondents to refund the tax amount recovered from the petitioner company after the underlying assessment order was set aside by the Supreme Court. The order mandates interest at 8% per annum.
Respondents directed to refund the amount recovered within four months at 8% per annum interest.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. Civil Writ Petition No. 8241 / 2005
Indus Hotels Corporation Limited Having its Head Office at 4, Mangoe Lane, Kolkata and one of the Local offices at Haridas Ji Ki Magri, Mulla Talai, Udaipur, through its authorized Signatory Capt. N.P. Singh
----Petitioner
Versus
Respondents
Connected With
S.B. Civil Writ Petition No. 4872 / 2005 E.I.H. Limited, Corporate Office at 7, Shyam Nath Marg, New Delhi through its Authorised Signatory Capt. N.P. Singh
----Petitioner Versus
----Respondents
_____________________________________________________ For Petitioner(s) : Mr. Anant Kasliwal For Respondent(s) : Mr. Rajendra Prasad, AAG
Mr. Ravi Chirania
(2 of 2)
[CW-8241/2005]
HON'BLE MR. JUSTICE M.N.BHANDARI
Judgment
01/11/2017
By these writ petitions, a prayer is made for refund of the amount mentioned in the relief clause pursuant to the assessment orders.
It is stated that order of assessment was set aside and the respondents lost case therein upto the Supreme Court. In view of the above, the amount so recovered from the petitioner-company should have been refunded.
Learned Additional Advocate General and Shri Ravi Chirania are fair to admit that litigation travelled upto the Apex Court against the assessment orders and there the matter was decided against the Government. In view of the above, whatever amount was recovered from the petitioner-company is liable to be refunded. Thus taking into consideration the facts and circumstances of the case, a direction is given to the respondents to refund the amount so recovered from the petitioner-company within a period of four months from the date of receipt of copy of this order. It will carry interest @8% per annum.
The writ petitions stand disposed of with the aforesaid. A copy of this order be placed in each connected file.
(MN BHANDARI) J.
FRBOHRA
1 issue framed by the court
Whether the amount recovered from the petitioner is liable to be refunded after the assessment order was set aside by the Supreme Court.
Indus Hotels Corporation Limited
State of Rajasthan
Additional District Magistrate, Jaipur city, North
The Commissioner, Nagar Parishad, Udaipur
M.N. Bhandari
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
