In a recent case, the Himachal Pradesh High Court while observing the non deposit of income tax refund of Rs.1.77Lakh as per the court order, the bench directs the department official to be present in the court on failure to deposit within three weeks.
The writ petition was filed by the petitioner Tek Ram on account of non-deposit of income tax refund of Rs.14.77 Lakhs as per the court order.
When the matter is considered before the court the counsel for respondent argued that due to paucity of time a certain amount could not be deposited with the Registry of this Court. Hence the Aforesaid Officer present in Court undertakes that award amount shall be deposited positively within a period of three weeks.
Balram Sharma, Deputy Solicitor General of India, states that “afore amount in any eventuality shall be deposited within a period of three weeks.”
After analyzing the facts and arguments of both parties, a single bench of Justice R Sandeep Sharma directs the department official to be present in the court on failure to deposit within three weeks if they failed to deposit the amount.
Maan Singh, advocate appeared for the petitioner and Vinay Kuthiyala with Diwan singh degi appeared for Respondent –Income Tax Department.
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