Timely Decision on Interest for Seized Cash: Court Emphasizes Speaking Order and Petitioner's Right

The court directed respondent No.3 to decide on the petitioner's request for interest on seized cash within two months. If entitled, the interest should be released within one month. The court emphasized the need for a speaking order and the petitioner's opportunity to be heard. The judgment focuses on determining the petitioner's entitlement to interest on the seized cash amount and ensuring a timely decision in compliance with the law.

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Issues:
Petition for mandamus to pay interest on seized cash amount.

Analysis:
The petitioner, an employee of a company, was carrying cash for a property deal when it was seized during an election check. The seized cash was deposited into the Income Tax Commissioner's account. The petitioner filed returns and went through assessment, appeal, and tribunal processes. After receiving a cheque for the seized amount, the petitioner requested interest on the cash but did not receive a response. The petitioner filed a writ petition seeking a mandamus to direct the respondents to pay interest on the seized cash amount.

The court, after hearing the petitioner's counsel, disposed of the petition by directing respondent No.3 to decide on the petitioner's letter requesting interest within two months. If the petitioner is entitled to interest, it should be released within one month. The court refrained from expressing any opinion on the case's merits but emphasized the need for a speaking order and an opportunity for the petitioner to be heard.

This judgment primarily addresses the issue of whether the petitioner is entitled to interest on the seized cash amount and directs respondent No.3 to make a decision on the matter promptly. The court's directive ensures that the petitioner's claim for interest is considered in accordance with the law and that if found valid, the interest amount is released within a specified timeframe.

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