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Judgment
By the order dated 20th February, 2013 the Division Bench of this Court while allowing the writ petition No. 153/2005, directed the respondents No. 1 and 2 to refund the amount of Rs. 25,34,173/- to the applicant within a period of three months from the date of receipt of certified copy of the order. The aforesaid order was not complied with nor the amount was refunded within the stipulated period. An application under Article 215 of the Constitution of India has been filed for initiating contempt proceedings against the non-applicants/respondents for not complying with the Court''s order dated 20.2.2013 passed in W.P. No. 153/2005.
After receipt of notice, reply has been filed by the non-applicants, stating therein that u/s 39 of Commercial Tax Act, 1994 the authorities are at liberty either to refund the amount or at the option of the dealer to grant adjustment of such excess towards the amount of tax due in respect of any other year from him.
After considering the aforesaid, a review petition was filed by the non-applicants, which was registered as R.P. No. 553/2013 and aforesaid ground was taken in the said review petition in para-4. After hearing the aforesaid review petition by the Division Bench of this Court, the same was dismissed vide order dated 10/01/2014 which reads as under:
This review petition has been filed for review of the order dated 20/2/2013 passed by this Court in WP 153/2005.
This Court specifically observed that the respondent company was eligible to get benefit of set off because it was entitled for exemption of payment of tax in accordance with the circulars issued by the Department. Sales Tax Department has received the tax. In such circumstances, there is no illegality in issuance of direction that the amount which has been recovered from the respondent company be paid to the respondent company.
We do not find any merit in this review petition. It is hereby dismissed.
After dismissal of the said review petition, the ground which has been taken in the reply, cannot be taken into consideration. Non-applicants are bound to comply with the order dated 20th February, 2013 passed by the Division Bench of this Court in W.P. No. 153/2005.
At this stage, learned counsel for the respondents/contemnors prays for four weeks time to refund the amount in question to the applicant.
Prayer is vehemently opposed by the learned counsel for the applicant.
Considering the facts and circumstances of the case, four weeks time is granted to non-applicants to refund the amount, subject to the condition that non-applicant No. 4, The Assistant Commissioner, Commercial Tax, Gwalior shall file an undertaking supported with an affidavit within a period of one week, failing which the applicant is at liberty to draw contempt proceedings against them.
With the aforesaid direction, this contempt petition is disposed of. The Rule nisi issued against the non-applicants is discharged.