IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4086 of 2009 M/s Madnani Construction Corporation Pvt. Ltd., a Company incorporated under the provisions of the Companies Act, 1956 having its place of business at Anand Bhawan, Club Road, Muzaffarpur through one of its Directors, Girdhari Lal Madnani, S/o Late Bahroo Mal, Resident of Shankar Nagar, Club Road, P.O. Ramana, P.S.Muzaffarpur, District- Muzaffarpur. …. Petitioner. Versus 1. The state of Bihar through the Commissioner-cum- Secretary, Department of Commercial Taxes, Bihar, Patna. 2. The Joint Commissioner of Commercial Taxes (Admn.), Tirhut Division, Muzaffarpur. 3. The Deputy Commissioner of Commercial Taxes, Muzaffarpur Circle, Muzaffarpur. …Respondents. For the petitioner : Mr. S.D.Sanjay, Advocate. For the respondents : Mr. Lalit Kishore, A.A.G.-III. ----- 06. 17.03.2010 This court on 09.09.2009 had passed the following order:- “Heard the parties. All the claims of the petitioner except a claim for Rs.14,397/- has been settled by the respondents by allowing the refund along with permissible interest. According to respondents the deposit of aforesaid amount in the concerned treasury could not be verified as yet and, therefore, that claim has been kept pending. On behalf of the petitioner a supplementary affidavit has been filed annexing certain documents therewith as annexure- 8 series. They include certificate granted by the authorities of North Eastern Railway, Samastipur of the year 1997 as well as of the year 2002 which prima facie support the case of the petitioner that the aforesaid amount of refund of Rs.14397/- was also deducted at the source and the railways have also certified that they deposited the same through a cheque - 2 - dated 20-9-1996. Unfortunately, the railways due to passage of time or some other reason have not furnished the challan number and date through which the aforesaid amount was deposited through the cheque dated 20-9-96, which was in fact for a bigger amount of Rs.17,200/-, which they certify includes Rs.14,397/- deducted from the petitioner. Learned counsel for the respondents prays for some time to verify the genuineness of all the certificates issued by the railways and also with a view to reassure themselves that the cheque dated 20-9-96 has been received in the treasury. In the facts of the case we grant four weeks time to the respondents to make necessary verification and it is expected that in case the certificate of the railway is found to be correct then the aforesaid amount shall also be refunded to the petitioner with permissible interest.” It is submitted by Mr. Lalit Kishore, learned Additional Advocate General-III for the State that despite arduous efforts neither the challan nor the cheque in respect of Rs.14397/- is traceable. Mr. S.D.Sanjay, learned counsel appearing for the writ petitioner submitted that the Railways have given a certificate in his favour that the amount was deducted at source from the bills. In view of the aforesaid controversy, we are inclined to direct the Commissioner of Commercial Taxes, Bihar, Patna to cause an enquiry whether actually the Railways have deducted the amount at source and deposited in the treasury. The writ petitioner shall appear in person or through his representative before the Commissioner of Commercial - 3 - Taxes, Bihar on 19th of April, 2010. The Commissioner of Commercial Taxes, Bihar, Patna, shall issue notice to the Divisional Railway Manager, East Central Railways, Samastipur, who shall appear on a date fixed and try to get the controversy put to rest. If it is eventually found the amount was deducted at source and deposited, the petitioner shall be refunded the amount with the statutory interest. Needless to say the Divisional Railway Manager, East Central Railway, Samastipur, shall fully cooperate keeping in view the order passed by this court failing which he shall face serious consequences. The writ petition is disposed of accordingly. There shall be no order as to costs. A free copy of the order be handed over to Mr. Lalit Kishore, learned Additional Advocate General-III for the State for communication of the same to the Commissioner of Commercial Taxes, Bihar, Patna as well as to the Divisional Railway Manager, East Central Railway, Samastipur. Sunil (Dipak Misra, C.J.) (Mihir Kumar Jha, J.)