The writ application is disposed of.
The High Court in the said writ petition made an order on 15.3.1995 in the following terms In the event the petitioner succeeds in the Second Appeal, then the Sales Tax authorities would refund the amount with interest at the rate of 18 per cent per annum.
Being aggrieved by the said order, the appellants are before us in this appeal.
Taking advantage of this procedure followed by the appellant, the respondent State has denied the appellant the benefit of interest granted by the High Court vide its order referred to hereinabove.
For reasons better known, instead of asking the respondent State to repay the amount deposited by them, the appellant seems to have filed an application under the provisions of the Orissa Sales Tax Act the Act for refund of the amount in deposit.
Subsequently the appellant succeeded in the proceedings and the amount directed to be deposited by the High Court as per the abovenoted order became liable to be refunded to the appellant.
The appellants herein had challenged an interim order made by the Additional Commissioner of Sales Tax in a writ petition before the High Court of Judicature, Orissa, Cuttack in OJC No.1200 of 1995.
J U D G M E N T SANTOSH HEGDE,J. Heard learned companynsel.
It is to be numbered that the order of the High Court in earlier writ petition namely OJC No.1200 of 1995 was made by the High Court in the exercise of its power under Articles 226 and 227 of the Constitution of India wherein while directing the appellants to deposit the amount quantified therein, the High Court also issued a direction to the respondent State that it should refund the amount with interest at the rate of 18 per annum in the event of the appellants succeeding in the second appeal.
Leave granted.
