Neutral Citation No. - 2025:AHC:30733-DB Court No. - 40 Case :- WRIT TAX No. - 682 of 2023 Petitioner :- Baprekesh Singh Respondent :- State Of U.P. And 5 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. 1. Heard learned counsel for the parties. 2. This writ petition has been filed under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by inaction of the respondent authorities in refund of amount of Rs.8,17,500/- and Rs.14,70,000/- deposited by the petitioner on 30.1.2019 and 31.1.2019 respectively towards security money for renewal of foreign and country liquor shop for the year 2019-2020. 3. Learned counsel for the petitioner has stated that all the documents annexed in the writ petition indicate deposit of said amount. He has refereed to the receipts and the challans issued by the bank wherein money have been deposited. He further referred to the confirmation given by the bank indicating that above amount have been deposited. 4. In the counter affidavit filed by the respondents, there is no whisper or any denial whatsoever with regard to said deposits. 5. In light of the same, we are unable to understand the reason as to why the authorities are not refunding the particular amount to the petitioner. It is trite law that the Government cannot hold on any sum of money that is not entitled to get. Despite several representations made by the petitioner for refund of the money, nothing is forthcoming from the side of respondent authorities. 6. Accordingly, the Excise Commissioner, Uttar Pradesh"Abkari Bhawan", Mumfordganj, Allahabad/respondent no.2 is directed to examine the entire case, grant an opportunity of hearing to the petitioner and after verifying the deposits made by the petitioner, shall pass a reasoned order in accordance with law within a period of eight weeks from date. 7. With the above direction, the writ petition is disposed of. Order Date :- 4.3.2025/P.P. (Vipin Chandra Dixit, J.) (Shekhar B. Saraf, J.) Digitally signed by :- POONAM PATEL High Court of Judicature at Allahabad