CWP No.2206 of 2007. 11.3.2008. Present: Mr.M.M.Khanna, Senior Advocate with Mr.Goverdhan Sharma, counsel for the petitioner. Mr.R.K.Bawa, Advocate General with Mr.J.K.Verma, Dy.A.G. for the Respondents. The petitioner by means of this petition has sought refund of the amount deposited by it in excess as per the first assessment orders by the Assessing Authority on 3.1.2001 as mentioned in para 6 of the petition. The petitioner kept applying for the refund of the amount but this amount was not paid to the petitioner. The petitioner, therefore, approached this Court. In para 10 of the petition, the petitioner made the following averments: “It may not be out of place mention here that till date no such notice for revising the said appellate order has been issued by the Respondent No.2.” Yesterday when the matter was listed before us it was contended on behalf of the State that in fact Revisional proceedings had been initiated prior to the filing of the petition and the petitioner was aware of the same. Therefore, we called for the record. On perusal of the record we find that a notice on behalf of the petitioner Company was issued to the Excise & Taxation Commissioner, Himachal Pradesh on 28th June, 2007 in which it has been specifically stated as follows: “2.Thereafter, you have initiated revision notice dated 3.5.2007, just to avoid lawful refund due to my clients.” This fact was withheld by the petitioner while filing the present writ petition. It is apparent from the notice addressed on behalf of the petitioner that it was aware that the revisional proceedings have been initiated but despite being so aware the petitioner withheld this material fact from this Court. Writ petitions are decided on the basis of averments and documents supported by a duly sworn affidavit filed in the Court. We expect every party who comes to Court seeking relief by invoking the extra-ordinary writ jurisdiction of this Court to come with clean hands and not to withhold any facts from the Court. Any petitioner who withholds material facts cannot be granted any relief. Therefore, we are not inclined to interfere in the matter without even going into the merits of the case. We are however aware that the refund order was passed as far as back in the month of January, 2001 and the revisional proceedings invoked only much later. Therefore, we direct the respondents to dispose of the Revisional proceeding latest by 31st May, 2005. The parties are directed to appear before the Excise and Taxation Commissioner on 8th April, 2008. We may clarify that the petitioner will be at liberty to raise all contentions which may be available to it to oppose the revision petition and can also raise the plea that the revisional proceedings are time barred or that they are without jurisdiction. The writ petition is disposed of with the aforesaid directions. No costs. ( Deepak Gupta),J. March 11, 2008. ( Rajiv Sharma ),J. PV