Tribunal compliance enforcement over delayed refund relief, with warning of stricter action for continued departmental default.

Departmental non-compliance with an earlier Tribunal order granting consequential refund was criticised, with the Tribunal stating that its direction had to be implemented promptly and that internal difficulties such as a missing file or unavailable records could not justify indefinite delay. The matter was required to be brought to the Collector's attention to secure compliance, and the Department was given a final opportunity to report full implementation by the next hearing. The Tribunal indicated that continued default could lead to a more serious view, including possible contempt proceedings.

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Issues: Whether the departmental authorities should be directed to comply with the Tribunal's earlier order granting refund consequential relief, and whether further coercive action was warranted for continued non-compliance.

Analysis: The order records that the refund consequent to the earlier decision had not been granted despite repeated requests, and notes the Department's explanation that the file was not traceable and certain documents were not available. The Tribunal emphasised that its earlier order had to be implemented promptly, that internal administrative difficulties could not justify indefinite delay, and that the matter required attention of the Collector to secure compliance.

Outcome: The Department was given a last chance to report full compliance by the next date of hearing, the matter was directed to be brought to the notice of the Collector by name, and the Tribunal indicated that it may take a more serious view, including issuance of contempt notice, if compliance was not reported.

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