IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3956 of 2007 ARJUN PRASAD Versus THE STATE OF BIHAR & ORS ----------- 4 13.5.2008 Prayer of the petitioner in this writ application is for refund of the penalty amount with interest. Short facts giving rise to the present application are that the petitioner is the proprietor of Mahadeo Mills. Penalty was inflicted on him which he unsuccessfully assailed in appeal before the Joint Commissioner, Commercial Taxes. Aggrieved by the same, he preferred revision application before the Commercial Taxes Tribunal. The Commercial Taxes Tribunal set aside the appellate order as also the original order. On account of that, petitioner became entitled for the refund of the penalty amount realized from him. According to him, he filed - 2 - application in the prescribed form for refund of the amount but the same has not been refunded. Accordingly, his prayer is for refund of the amount with the interest thereon as contemplated under Section 43 of the Bihar Finance Act. Counter affidavit has been filed in which the petitioner’s assertion that he had filed application for refund of the amount has been denied. Thus there is oath against oath and in that view of the matter, it is difficult for this Court to hold that in fact the petitioner had filed application for refund of the amount. Be that as it may, as there is no dispute that the petitioner is entitled for the refund of penalty amount realized from him, we direct that the application (Annexure-2) be treated as an application for refund and penalty - 3 - amount realized from him be paid within two weeks from the date of receipt/production of a copy of this order. In case it is not refunded within the time stipulated, petitioner shall be entitled to a further sum of Rs.5,000/- as cost and interest @ 9% per annum after the expiry of the period of two weeks. Application stands allowed with the aforesaid direction. (Chandramauli Kr.Prasad,ACJ) (Kishore Kumar Mandal, J.) A.Kumar