This Court is of the opinion that there has been inordinate delay in fixation of the writ petitioner’s fee. The facts would reveal that the petitioner’s services were availed more than 6 years ago and the final report of its special audit received on 22.09.2006.
The facts would also show that the assessment proceedings in respect of the special audit too have been completed. In any event there is no reason why the department dragged its feet and chose not to release the fee of the petitioner after fully availing its services. To add insult to injury, the petitioner has had to approach this Court to get what even today it claims to be wrong fixation of fee. However, the grievance which has arisen on account of claim for being under paid cannot be gone into in the present proceedings but at the same time this Court is of the opinion that for the inordinate delay in fixation of the fee, which cannot be countenanced, the petitioner should be appropriately restituted. As far as the writ petitioner’s grievance of being under paid is concerned, the concerned superior authority i.e. Chief Commissioner or any officer designated in this regard, as the case may be, shall consider the appeal or representation against the order of the fixation and take consequential action, if any, within six weeks provided the writ petitioner prefers the appeal or representation within a week. As regards the delay, the Court is of the opinion that the respondent shall pay interest @ 8% per annum on the sum of Rs. 12,96,541/- for the period 01.01.2007 till 24.09.2012 when the amount was actually paid. The writ petitioner’s rights to claim any further amount either by way of balance fee or interest thereon are expressly reserved. Having regard to these circumstances the Court directs payment of Rs. 50,000/- as costs to the writ petitioner. The costs shall be paid within two weeks.
IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 25th September, 2012
W.P.(C) 5292/2012
SC & ASSOCIATES CHARTERED ACCOUNTANTS
Versus
UNION OF INDIA & OTHERS
CORAM:
MR. JUSTICE S. RAVINDRA BHAT
MR. JUSTICE R.V. EASWAR
ORDER
