Wpt v. Union Of India

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 85 of 2020 1. Ultratech Cement Limited (formerly Century Cement), Now BaikunthCement Works, A company registered under the provision of theCompany's Act, 1956 and having its registered office at 'B' Wing, AhuraCentre, 2[nd] Floor, Mahakali Caves Road, Andheri (East) Mumbai –400093 (Maharashtra) and local office At P.O. Baikunth- 493116, Dist.Raipur, (C.G.) through its authorized representative.Cement Works, A company registered under the provision of theCompany's Act, 1956 and having its registered office at 'B' Wing, AhuraCentre, 2[nd] Floor, Mahakali Caves Road, Andheri (East) Mumbai –400093 (Maharashtra) and local office At P.O. Baikunth- 493116, Dist.Raipur, (C.G.) through its authorized representative. ---- Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Income TaxDepartment, North Block, New Delhi -110001Department, North Block, New Delhi -110001 2. Commissioner of Income Tax, Government of India, Central RevenueBuilding, Civil Lines, Raipur 492001 (C.G)Building, Civil Lines, Raipur 492001 (C.G) 3. Deputy Commissioner of Income Tax (TDS), Government of India, IstFloor, Reena Apartment, Near Traffic Police Chowki, Jadgalpur Road,Raipur (C.G.)Floor, Reena Apartment, Near Traffic Police Chowki, Jadgalpur Road,Raipur (C.G.) 4. State of Chhattisgarh through the Secretary, Department of Geology &Mining, Mantralaya Mahanadi Bhawan, Atal Nagar Naya Raipur (C.G.)Mining, Mantralaya Mahanadi Bhawan, Atal Nagar Naya Raipur (C.G.) 5. Director, Directorate of Geology & Mining, Indrawati Bhawan NayaRaipur, Raipur (C.G.)Raipur, Raipur (C.G.) 6. Mining Officer, (Mining & Admn.) Collectorate Premises, Mining Office,Raipur, District : Raipur, (C.G)Raipur, District : Raipur, (C.G) 7. Dy. Director (Mining & Admin), Mining Office, Collectorate Campus,Raipur, (C.G.)Raipur, (C.G.) ------ Respondents For Petitioner : Mr. Ashish Shrivastava, Advocate. For State :Mr. Siddharth Dubey, Dy. Govt. Advocate. For Union of India : Ms. Poornima, Singh, AdvocateFor State :Mr. Siddharth Dubey, Dy. Govt. Advocate. For Union of India : Ms. Poornima, Singh, Advocate Hon'ble Shri Justice P. Sam Koshy Order on Board 18.09.2020 1. The grievance of the petitioner in the present writ petition seems to beprimarily the inaction on the part of the respondent-State particularly, theprimarily the inaction on the part of the respondent-State particularly, the Mining Department in not considering the request of the petitioner'sestablishment for refund/adjustment of certain tax liability on the MiningDepartment towards Income Tax Department which has beendischarged by the petitioner. Hon'ble Shri Justice P. Sam Koshy Order on Board 18.09.2020 1. The grievance of the petitioner in the present writ petition seems to beprimarily the inaction on the part of the respondent-State particularly, theprimarily the inaction on the part of the respondent-State particularly, the Mining Department in not considering the request of the petitioner'sestablishment for refund/adjustment of certain tax liability on the MiningDepartment towards Income Tax Department which has beendischarged by the petitioner. 2. The counsel for the petitioner submits that they had received noticesfrom the Income Tax Department under the provisions of 226 (3) of theIncome Tax Act, 1961 based upon which subsequently, the petitionerhas deposited an amount of Rs. 28,20,028/- to the Income TaxDepartment. The Income Tax Department in turn has intimated theMining Department in-respect-of the same vide their correspondencedated 20.05.2019 and 17.10.2049 Annexure P-8 (Colly.). Since then, thepetitioner has been making repeated representations to the MiningDepartment for adjustment of the aforesaid amount or refund of the saidamount to the petitioner. However, till date no decision has been takenby the respondents i.e., Mining Department.from the Income Tax Department under the provisions of 226 (3) of theIncome Tax Act, 1961 based upon which subsequently, the petitionerhas deposited an amount of Rs. 28,20,028/- to the Income TaxDepartment. The Income Tax Department in turn has intimated theMining Department in-respect-of the same vide their correspondencedated 20.05.2019 and 17.10.2049 Annexure P-8 (Colly.). Since then, thepetitioner has been making repeated representations to the MiningDepartment for adjustment of the aforesaid amount or refund of the saidamount to the petitioner. However, till date no decision has been takenby the respondents i.e., Mining Department. 3. Given the said factual matrix of the case and the repeatedrepresentations of the petitioner pending before the respondents-State,this Court is of the opinion that the ends of justice would meet, if the writpetition is disposed off with a direction to the Respondents No. 4 to 7 totake a decision and communicate the same to the petitioner within aperiod of sixty days from the date of receipt of copy of this Order.representations of the petitioner pending before the respondents-State,this Court is of the opinion that the ends of justice would meet, if the writpetition is disposed off with a direction to the Respondents No. 4 to 7 totake a decision and communicate the same to the petitioner within aperiod of sixty days from the date of receipt of copy of this Order. 4. With the aforesaid direction, the present writ petition stands disposedoff. off. Sd/- (P. Sam Koshy)Judge