D/L- 22 30/07/2026 Ct. No.-10 Aritra In the High Court at Calcutta Circuit Bench at Jalpaiguri Appellate Side WPA 1460 of 2026 Mriganka Sarkar Vs. Union of India & Ors. Mr. Satyam Sarkar ….for the petitioner Mr. Jagriti Mishra, AAAG, Ms. Mrinmayee Das ….for the State The grievance of the petitioner is that in spite of repeated directions passed by this Court, the respondent authorities have not refunded the money to the petitioner. The learned advocate appearing for the petitioner draws the attention of the Court to an order dated January 13, 2026 passed by a Co-ordinate Bench in WPA 2644 of 2025 in support of such contention. Mr. Mishra, learned Assistant Additional Advocate General submits that challenging the order dated March 7, 2022 passed in WPA 621 of 2022, an appeal being MAT 1094 of 2022 has been preferred. He submits that the said appeal is dismissed for non- prosecution on April 30, 2024. He submits that steps shall be taken to file an application for restoration of the said appeal. Be that as it may, this Court finds that the Co- ordinate Bench by an order dated January 13, 2026 has specifically observed that in the event the order 2 passed by the Co-ordinate Bench directing refund of money is not stayed by the Hon’ble Division Bench within a month, the petitioner will be at liberty to pray for mandatory directions upon the respondents for disbursal of the amount. More than six months has elapsed since the passing of the order dated January 13, 2026 in WPA 2644 of 2025 and it is not in dispute that till date no steps have been taken to restore the aforesaid appeal which stood dismissed for non-prosecution long time back. In view thereof, the Director of Commercial Taxes, Government of West Bengal being the respondent no.2 shall comply with the directions passed by a Co-ordinate Bench on March 7, 2022 in WPA 621 of 2022 positively within a period of three (3) weeks from the date of receipt of a server copy of this order along with the photocopies of the order dated March 7, 2022 passed in WPA 621 of 2022 and the order dated March 13, 2026 passed in WPA 2644 of 2025. With the above observations, WPA 1460 of 2026 stands disposed of. There will be no order as to costs. All parties shall act on the server copy of this order duly downloaded from the official website of this Court. (Hiranmay Bhattacharyya, J.)