The court dismissed the writ petition filed for refund of penalty and interest. The court noted gross delay of eight years and the petitioner's failure to avail alternative remedies, deeming it appropriate to dismiss the petition without addressing the merits of the claim.
Petitioner directed to refund of Rs. 51,000 along with interest was denied.
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.
[2023/RJJP/009749]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. Civil Writ Petition No. 490/2016
Anil Kumar S/o Shri Bhani Sahay, Rajwada, Tehsil Mundawar, District Alwar.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Manoj Yadav for Mr. S. S. Ola For Respondent(s) :
HON'BLE MR. JUSTICE SAMEER JAIN
Order
08/05/2023
By way of present writ petition, it is prayed that the respondents be directed to refund the amount of penalty of Rs. 51,000/- along with interest to the petitioner.
On perusal of the writ petition, it is observed that impugned order was passed on 28.05.2008 and the writ petition was preferred in the year 2016.
Learned counsel for the petitioner was not able to explain the delay in filing of the present writ petition after the lapse of a period of 8 years.
Considering the fact that the impugned order was passed in the year 2008 and the petition was preferred at a belated stage in
[2023/RJJP/009749]
[CW-490/2016]
(2 of 2)
the year 2016, it is observed that there is a gross delay on part of the petitioner in filing of the present writ petition and furthermore, considering the fact that the petitioner did not avail the alternate remedy available to him as per the law, this court deems it appropriate to dismiss the present writ petition.
Accordingly, writ petition is dismissed.
(SAMEER JAIN),J
Pooja /21
3 issues framed by the court
Whether the writ petition should be dismissed on account of gross delay and failure to avail alternative remedy?
Whether the claim for refund of penalty and interest should be allowed despite an eight-year delay?
What is the appropriate disposal of the writ petition when filed belatedly without exhausting remedies?
1 provisions across 1 enactments
Anil Kumar
State Of Rajasthan Through Secretary Finance
Commissioner, Department Of Excise
District Excise Officer
SAMEER JAIN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
