Neutral Citation No. - 2025:AHC:38549-DB Court No. - 40 Case :- WRIT TAX No. - 658 of 2020 Petitioner :- M/s Super Trading Company Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Rajan Tripathi Counsel for Respondent :- C.S.C.,Shri Ram Pandey Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the parties. 2. The respondent-authorities being the Deputy Commissioner, Commercial Tax, Kanpur Nagar as well as the General Manager, Jal Sansthan, Jalkal Vibhag, Nagar Nigam, Kanpur Nagar have admitted in their counter affidavits that the Tax Deducted at Source (TDS) is payable to the petitioner. The application has been filed by the petitioner before the Jal Sansthan being the respondent no.3. 3. Learned counsel for the respondent no.2 submits that if the application is submitted by the petitioner before the respondent no.2, it will process the same and pay the Tax Deducted at Source (TDS) to him. 4. In light of the same, the petitioner is directed to file an application within a period of two weeks before the respondent no.2. If such an application is filed, the respondent no.2 is directed to pass a reasoned order within a period of six weeks from the date a true attested/ certified copy of this order is filed before him after granting an opportunity of hearing to the petitioner. 5. We make it clear that if the amount is payable to the petitioner, the same should be paid expeditiously once the order is passed by the respondent no.2. 6. The petition stands disposed of. Order Date :- 18.3.2025 AKShukla/- (Kshitij Shailendra, J.) (Shekhar B. Saraf, J.) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad