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Non-refund of Pre-deposit made in Revision case consequent to favourable order by HC - Whether Court has become functus officio in Tax case originally disposed? - HC directs Respondent to refund amount along with interest

By TIOL News Service

CHENNAI, MAY 12, 2015: PETITIONER made deposit of Rs 1.50 Crores pursuant to direction in interim order dated 03.08.2010 of the High Court, passed in Tax Revision case. Petitioner succeeded in the revision on 21.03.2014 and thereafter filed an application to the Department on 29.05.2014 seeking refund of the amount deposited. Department did not respond despite reminder and the Petitioner filed writ petition in the High Court. Writ Petition was dismissed by the High Court on the ground that the Petitioner should approach the Tax Court.

Thereafter, petitioner pursued the matter by way of Writ appeal and the Division Bench on 23.01.2015 directed the Petitioner to file a miscellaneous application in the tax case revision.

In consequence to the order of the Division Bench in the writ appeal, Petitioner filed Miscellaneous Petition in Tax case Revision. The High Court entertained a doubt as to whether such a Miscellaneous Petition could be filed before this Court after the Tax Case (Revisions) was disposed of finally on 21.03.2014, since the Court would become functus officio.

The High Court observed that the respondent- department did not file any appeal against the order of the High Court. Further, the Court observed that the Respondent did not comply with the Order of the High Court in Tax Case revision causing grave injustice to the petitioner by not refunding the amount deposited by the Petitioner.

The moot question before the High Court was whether after disposal of the Tax Case Revision, High Court could entertain further Miscellaneous Petition, even if such petition did not touch upon the merits of the matter that has already been decided. The Court observed that under Section 151 of the Code of Civil Procedure, to secure the ends of justice or prevent abuse of process of Court, the Court can, in exercise of its inherent powers, ensure that the orders passed by the Court are complied with.

The High Court, relying on the decisions of the Supreme Court on the inherent powers of the Court under Section 151 of the Code of Civil Procedure, allowed the Miscellaneous Petition and directed the department to refund the amount along with interest.

(See 2015-TIOL-1229-HC-MAD-VAT)


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