IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13379 of 2010 ====================================================== M/S Afcons Infrastructure Ltd, A Company Registered under the Companies Act, 1956 having its corporate and registered office at Afcons House , 16 Shah Industrial Estate, Veera Desai Road, Andheri (W) Mumbai-400053 and carrying on business at New Railway Bridge, P.O.Dehri-On-Sone in the District of Rohtas through its authorised agent Sri Pradip Kumar Nandi. .... .... Petitioner/s Versus 1. The State of Bihar 2. Commissioner of Commercial Taxes Bihar, Patna 3. Asstt. Commissioner of Commercial Taxes, Sasaram Circle, Sasaram 4. F.A. and CAO (Con), Eastern Central Railway, Construction Organization Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.14367 of 2010 ====================================================== M/S Afcons Infrastructure Ltd, A Company Registered under the Companies Act, 1956 having its corporate and registered office at Afcons House , 16 Shah Industrial Estate, Veera Desai Road, Andheri (W) Mumbai-400053 and carrying on business at New Railway Bridge, P.O.- Dehri-On-Sone in the District of Rohtas through its authorised agent Sri Pradip Kumar Nandi. .... .... Petitioner/s Versus 1. The State of Bihar 2. Commissioner of Commercial Taxes Bihar, Patna 3. Asstt. Commissioner of Commercial Taxes, Sasaram Circle, Sasaram. 4. Financial Advisor and Chief Accounts Officer (Construction), Eastern Central Railway, Construction Organization , Patna .... .... Respondent/s ====================================================== Appearance: (In CWJC No.13379 of 2010) For the Petitioner/s : Mrs. Dr.R.Usha, Advocate. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG-1. (In CWJC No.14367 of 2010) For the Petitioner/s : Mrs. Dr.R.Usha, Advocate. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG-1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA Patna High Court CWJC No.13379 of 2010 (14) dt.30-08-2011 2 / 3 2 ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 14 30-08-2011 These petitions under Article 226 of the Constitution are filed by a registered dealer to recover the amount of refund of the excess payment of Sales Tax made by the petitioner for the assessment years 2003-04 and 2004-05. It is not in dispute that the writ petitioner is entitled to refund as claimed by it. Learned advocate Mr. Vikash Kumar has appeared for the respondents. He has submitted that for the aforesaid two assessment years the amount of refund of Rs.66, 88,608/- has been paid to the petitioner within three months from the date of the application. He states that the entire amount has not yet been paid because the respondents have not been able to settle the account with the Treasury. Be that as it may, we loath the inaction of the respondents in performing their executive duties which lead to the unnecessary litigations before the High Court. We have granted enough indulgence to the respondents since 21st September 2010. Nevertheless the entire amount of refund has not yet been paid. We, therefore, allow these petitions. We direct that the respondents will pay the remaining amount of refund with statutory interest thereon as early as possible but not beyond 30th September 2011. In the event, the admitted amount of refund is not paid by 30th September 2011 the petitioner will be entitled to the cost of Rupees ten thousand. If the petitioner has any dispute in connection with the amount of refund due, it may approach the Commissioner of Patna High Court CWJC No.13379 of 2010 (14) dt.30-08-2011 3 / 3 3 Commercial Taxes by filing a representation. If such representation is made, the same shall be decided within four weeks from the date of receipt of the representation. Sujit/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)