- (1.) HEARD both sides.
(2.) THE prayer in this writ petition is for the issue of a writ of mandamus, directing the respondents to issue refund vouchers for the balance amount' of tax deducted at source by the principals of the petitioner, a works contractor, and deposited with the Commercial Taxes Department, in terms of the order passed by this Court on 15.10.2001 in WP (T) No. 4039 of 2001 and also for a writ of mandamus, directing the respondents to grant statutory interest on the money so refunded and to be refunded in terms of the order passed by this Court earlier. According to the petitioner, when the orders of assessment for the assessment years 1994 -95 to 1999 -2000 were issued to the petitioner, demands were made, ignoring the taxes deducted at source by the principals of the writ petitioner. It was in that context that the writ petitioner approached this Court with CWJC No. 4039 of 2001. By judgment dated 15.10.2001, this Court, taking note of the fair stand adopted by the Advocate General that the respondents shall take appropriate decision regarding the amount to be refunded and refund the amount within two months from the date of that judgment directed the payment. Their Lordships also observed that the petitioner was entitled to statutory interest on the said amount as permissible in law. According to the petitioner, pursuant to this Court's order, refund vouchers were issued covering only the principal amount. Even then, the amounts were not actually being paid by the treasury. It was in that context that the present writ petition was filed.
(3.) IT is seen from the counter affidavit that the refund vouchers were issued to the petitioner on 30.4.2002 but thereafter there was delay in the treasury in honouring the refund vouchers and the amounts were paid to the assessee only on 10.10.2002 after the filing of the writ petition.;