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TMI Blog2021 (10) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... ents dated 03.02.2010, along with further interest from 11.06.2021; (B) to direct the Respondent No. 2-Commissioner of Women and Child Development and Respondent No. 3-The Director, Integrated Child Development Services Scheme (ICDS) to take a decision on the issue which as per their letters dated 06.12.2019 and 05.10.2020 were under active consideration relying on the previous Government Resolution No. ICDS-112010-2908-KH dated 23.05.2013 issued by Respondent No. 1; (C) to direct that pending the hearing and final disposal of the present Special Civil Application, the Respondent No. 2 and 3 deposit with the Registry of this Hon'ble Court an amount of Rs. 2,94,81,844/- alongwith interest of Rs. 4,47,16,002/- which is due and payable to the Petitioner No. 1 towards the outstanding differential VAT amount; (D) to provide for the costs of the present Special Civil Application; (E) to pass such other and further orders as this Hon'ble Courts deem fit and proper in the facts and circumstances of the case. 2. We need not to delve much into facts of this litigation as our two orders dated 17.08.2021 and 14.09.2021 respectively passed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, pregnant and lactating mothers and adolescent girls under the Integrated Child Development Services Scheme. 3. It appears that an agreement was executed between the State and writ-applicant for supply of supplementary nutrition food referred to above under the scheme, wherein, it was agreed upon that the Value Added Tax [for short 'the VAT'] as applicable shall be payable to the supplier. At the time of execution of the aforesaid agreement, the VAT was 4% which was further revised by the Government of Rajasthan from 4% to 5% during the budget session 2010-11. The revised rate was applied by the department in accordance with the terms and conditions of the agreement. Later, the Government of Rajasthan, Finance Department, Tax Division issued a Notification dated 01.02.2016 [Page-121, Annexure-E] wherein the VAT rate came to be further revised from 5% to 5.5%. 4. It appears that in view of such notification, the respondent no.2 was requested to accord approval for revision of the rate of VAT from 5% to 5.5% w.e.f. 01.02.2016. 5. We have heard Mr. Ajay Mehta, the learned counsel assisted by Mr. Anmol Mehta, the learned advocate appearing for the writ-applicants and Mr. Ay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Committee, shall entail interest at the rate of 18%. 11. One copy of this order shall be furnished to Mr. Ayaan Patel, the learned AGP for its onward communication. We request Mr. Patel to talk to the authority concerned as to what has transpired today in the open court room. Post this matter for final disposal on 14.09.2021 on top of the board. One copy of this order shall also be furnished to Mr. Anmol Mehta, the learned advocate appearing for the writapplicants." 4. The order dated 14.09.2021 reads thus:- "1. Pursuant to the order passed by this Court dated 17.08.2021, the Deputy Secretary, Women and Child Development Department, State of Gujarat, has passed a resolution dated 09.09.2021 sanctioning and ordering disbursement of the principal amount of Rs. 2,94,81,847/- with interest at the rate of 9% to the tune of Rs. 26,53,366/-. 2. Mr. Ayan Patel, the learned AGP appearing for the State places on record the resolution referred to above. The same is ordered to be taken on record. One copy of the same has been furnished to Mr. Ajay Mehta, the learned Senior Counsel appearing for the writ applicant. 3. Mr. K.J. Jamaliya, Assistant Director of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Three Thousand Three Hundred Thirty Six Only] has been paid to the writ-applicants towards interest at the rate of 9%. 8. In such circumstances referred to above, Ms. Shah prays that as the principal amount of Rs. 2,94,81,847/- has been paid alongwith the amount of Rs. 26,53,336/- [Rupees Twenty Six Lac Fifty Three Thousand Three Hundred Thirty Six Only] towards interest for the period between 09.09.2020 and 09.09.2021, nothing remains to be done in the present litigation. 9. On the other-hand, Mr. Mehta would submit that the interest has accumulated over a period of five years i.e. for the years 2016- 2017; 2017-2018; 2018-2019; 2019-2020 and 2020-2021. The amount paid towards interest is only for the year 2020-2021. The total amount even as per the calculation of the State as submitted before this Court by way of a Chart comes to Rs. 1,23,39,376=16ps. [Rupees One Crore Twenty Three Lac Thirty Nine Thousand Three Hundred Seventy Six And Sixteen Paisa] towards interest from the year 2016 till 09.09.2021. In such circumstances, Mr. Mehta would submit that as on date an amount of Rs. 96,86,040/- [Rupees Ninety Six Lac Eighty Six Thousand Forty Only] is due an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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