JUDGMENT

Manmohan, J. - The petition has been heard by way of video conferencing.

2. Present writ petition has been filed seeking interest in accordance with section 132B (4) of the Income Tax Act, 1961.

3. Learned Counsel for the Petitioner states that the Respondent has acted in an arbitrary manner 'by sitting on the amount' seized from the Petitioner for over four years after completion of assessment. He states that the Respondent did not pay any interest on the amount seized by the Department even though such interest is provided for in the statute itself, i.e. u/s 132(B)(4) for the period after expiry of one hundred and twenty (120) days from the date of last authorization ofsearch and seizure uptill the order of assessment is passed and thereafter at a reasonable rate of interest till realization of such amount.

4. Issue notice. Mr. Zoheb Hossain, Advocate accepts notice on behalf of Department of Income Tax.

5. A perusal of the paper book reveals that the petitioner has been making representations since 12th May,

2017 for refund of the interest amount. However, no action has been taken by the Respondent till date.

6. Consequently, the present writ petition is disposed of with a di