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TMI Blog2005 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the period 1st December 1974 to 30th September 1975. The Assistant Collector was of the view that the rebate could only be claimed on excess of average production. Therefore, by an Order dated 8th January 1976, he allowed a rebate of only Rs. 12,76,621/-. 3.The Respondents filed a Writ Petition No. 762 of 1981 before the Allahabad High Court claiming credit for the balance amount of Rs. 15,07,791/-. By an Order dated 7th December 1981, the Respondents were directed to exhaust the remedy of Appeal as provided under the statute. The Respondents then filed an Appeal, which was dismissed on 8th January 1976 by the Collector (Appeals). The Respondents filed a further Appeal to the Tribunal. The Tribunal by its Order dated 28th January 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant documents with them. In most cases it is the other side which supplies the relevant documents. On being queried by Court, Counsel frankly states that no officer is coming forward to give any instructions or supply any documents. Even with the stakes being so high there is apparent callousness and negligence on the part of the Revenue authorities. It is hoped that this sorry state of affairs will get remedied and proper instructions given and documents supplied to the Advocates-on-Record and the arguing Counsel. 6.In this matter, the question before the Court is whether the Respondents were entitled to interest on the amount of Rs. 15,07,791/-. Both parties have argued in great length and cited a number of authorities as to when in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such a prayer had been made and had not been granted. Mr. Sudhir Chandra has submitted that Appellants should not be allowed to take up this contention as there is no such ground in the SLP. However, in our view this is merely a question of law and thus cannot be ignored by this Count. As the Tribunal had not granted interest, Respondents cannot be allowed interest by claiming it again at a later date. 9.The second ground on which the Respondents are not entitled to interest is that this is not a case where the question, whether they were entitled to the credit of Rs. 15,07,791/-, was free from doubt. This was a question which was bona fide agitated. It is only in 1992 that this question was settled by the Tax Tribunal. This therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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