Arijit Banerjee, J. - (1.) THE writ petitioner company is aggrieved by a debit entry dated 16th January, 2004 in its A/c No. CA -300077 for the sum of Rs. 6,03,368.40/ -. The petitioners contend that the said account has been wrongly debited by the respondent bank purportedly on the basis of a demand dated 10th January, 2004 under Section 27 of the Bihar Financial Act, 1981 made on the respondent No. 5. The petitioner prays for an order in the nature of mandamus directing the respondent No. 1 to reverse the said debit entry.
(2.) SHORN of unnecessary details, the material facts of the case are that the petitioner company maintains what it calls its principal account, with the Stephen House, Calcutta Branch of the respondent bank at 4 BBD Bag Calcutta -700001 being A/c No. CD -1290. It also maintains an account with the Muradpur Branch of the respondent bank at Patna being A/c No. CA -300077. It contends that at all material times the said Muradpur Branch account was operated by it through the principal account at the Stephen House Branch of the Bank in Calcutta. The petitioner states that the respondent No. 5 which is a partnership firm and the petitioner company at one point of time were both under the control of the same group of persons. However, disputes and differences arose amongst the members of the said group and since the year 2000 the petitioner company and the respondent No. 5 firm are controlled, managed and run by separate group of people. There is no connection between the businesses of the petitioner company and the respondent firm. The respondent firm also maintained an account with the Muradpur Branch of the respondent bank being A/c No. CT -6. However, the accounts of the petitioner company and of the respondent firm held with the Muradpur Branch of the respondent bank were separate and distinguished and there was no connection between the two.
(3.) FROM the statement of account pertaining to the petitioner company's A/c No. CA -300077 for the period of 31st March, 2003 to 31st March, 2005, the petitioner came to know that on 16th January, 2004 the respondent bank had debited a sum of Rs. 6,03,368.40 to the said account described as 'to transfer comm. tax' and thereby reduced the credit balance in the said account to zero. By a letter dated 10th June, 2005, the petitioner company called upon the bank to explain how such a debit entry could be made. This was followed up by a reminder dated 13th July, 2005. Both the said letters remained un -responded.;