[2025:RJ-JP:35531-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9067/2023 Prince Khunteta S/o Mr. Griraj Prasad Khunteta, Proprietor Of M/s Mateshwari Mobiles R/o 203, Second Floor, Bhava Apartment A 31 And 32 Banipark Extension, Jaipur - 302016 ----Petitioner Versus 1. Additional Commissioner, Enforcement Wing - I, Commercial Tax Department, Jaipur, Rajasthan 2. Assistant Commissioner, Ward-I, Circle - C, Ew-I State Tax Rajasthan Jaipur ----Respondents For Petitioner(s) : Mr. Jatin Harjai with Mr. Mohit Kumar Soni & Mr. Rohan Aggarwal For Respondent No.1 For Respondent No.2 : : Mr. Bharat Vyas, AAG assisted by Ms. Niti Jain Bhandari Mr. Dinesh Kumar Soni, Assistant Commissioner, present in person Mr. Sandeep Pathak with Mr. Palash Gupta HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 04/09/2025 1. On 30th May 2025, following order was passed: “1. On 05.07.2024, following order was passed:- “Learned counsel for the respondent seeks time to have instructions as to whether as on date there is an order creating a demand for which an amount of Rs.24,06,375/- collected from the petitioner during the search is being withheld. Put up on 18.07.2024.” 2. The order has not been complied with till date, even today an adjournment has been sought. 3. Put up on 04.07.2025. [2025:RJ-JP:35531-DB] (2 of 2) [CW-9067/2023] 4.Let the Assistant Commissioner, State Tax Rajasthan, Jaipur with relevant record shall remain present before this Court on the next date of hearing.” 2. From the quotation of the said order which is an order passed on 05th July 2024, respondents were to answer whether as on 05th July 2024, there is an order creating a demand for which an amount of Rs.24,06,375/- was collected from petitioner during the search. 3. Mr. Bharat Vyas, Additional Advocate General on instructions from Mr. Dinesh Kumar Soni Assistant Commissioner, who is present in Court, states that no order has been passed till date. 4. In view of the submission made, we allow the petition in terms of prayer Clause (iii), which reads as under: “iii. To direct the respondents to grant refund of INR 24,06,376/- which was collected from petitioner under coercion during search proceedings itself, along with interest; and” 5. This amount shall be refunded together with interest thereon @12% per annum and the entire amount shall be paid on or before 30th September 2025. We also direct respondents to pay a sum of Rs.25,000/- as cost of this petition. 6. It is open to Department to recover the money of cost from the officer responsible for not complying with the order as also not refunding the money. 7. Petition disposed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/23