JUDGMENT K.C. Agarwal, Actg. C.J.
1. We have heard Sri A. D. Prabhakar, learned counsel for the petitioner, at length with regard to relief (a). The initial relief (a) is for a direction to the respondents to refund the amount of Rs. 28,000 which had been seized from Smt. Hasmat Kaur. Subsequently, the petitioner, who is the husband of Smt Hasmat Kaur, moved an application for amendment of the writ petition praying for a direction to pay interest on the seized amount at the rate of 12% per annum.
2. The petitioner did make an application to the Commissioner of Income-tax for the refund of the principal amount but had never made any prayer for the payment of interest. In that view of the matter, we decline to issue mandamus to the petitioner, the principal amount having already been paid. The writ petition is dismissed, If law permits, the petitioner may approach the Commissioner of Income-tax for payment of interest.