- (1.) HEARD Mr. Binod Poddar, learned Sr. Advocate for the petitioner and Mr. P.Modi, learned G.P.I. for the respondent -State.
(2.) REFERENCE may be made of the order dated 7.11.2007 which reads as under: - "By this application petitioner seeks a direction upon the respondents to refund/reimburse the Central Sales Tax u/s. 15 (b) of the Central Sales Tax Act, 1956on the ground, inter alia, that the respondent Commissioner of Income Tax, Dhanbad by letter dated 28.3.2006 informed the petitioner about the amount which is liable to be refunded to the petitioner. Pursuant to that letter the petitioner said to have applied for refund of the amount, but till date, the same has not been refunded to the petitioner. Before issuing any direction, we are of the view that the State should inform this court whether any proceeding has been initiated against the petitioner or not before filing of this writ petition. Let this case be listed on 27.11.2007." In compliance of the aforesaid order a counter affidavit has been filed by the respondents. The affidavit has been sworn by one Ramesh Kumar Verma, Commercial Taxes Officer Dhanbad Circle making allegation in para 3 of the counter affidavit that after filing of the writ application the matter was inquired into and it appears that Sri Laxman Singh, the then Deputy Commissioner of Commercial Taxes, Dhanbad initialled the refund application by antedating it to help the petitioner. A report to that effect has been sent by the Joint Commissioner of Commercial Taxes, Dhanbad to the Commissioner of Commercial Taxes, Dhanbad vide his memo no. 1021 dated 20.11.2007. A copy of the said report has been annexed as annexure B to the counter affidavit.
(3.) THIS writ petition was filed on 26.10.2007 after serving a copy of the same to the State Counsel appearing for the respondents. In the writ petition it has been categorically stated that refund application was filed on 2.5.2006 but till date excess amount deposited by the petitioner has not been refunded. It is, therefore, evidently clear that after filing of the writ application a letter (annexure B) was issued by the Joint Commissioner, Commercial Taxes, Dhanbad to the Commissioner Commercial Taxes, Jharkhand, Ranchi stating that the Circle Officer in -charge, Dhanbad circle informed him that the petitioner had obtained initial of the then Deputy Commissioner, Commercial Taxes, Sri Laxman Singh on the refund application.;