The petitioners application was rejected on the ground that  there was no tax arrears payable by the assessee. The assessee filed the writ petition and contended that adjustment of the refund was illegal and without informing the assessee. Dismissing the petition the Court held that the petitioner has suppressed the communication addressed by the Chartered Accountant of the assessee, stating that the refund of tax be adjusted against the tax demand of the asessee firm. The Court observed  that the conduct of the petitioner is suppressing  a material fact intends to impede and prejudice the administration of justice. Judiciary is the bedrock and hand maid of orderly life and Civilized Society. Court referred the judgement of Apex Court in   Sciemed Overseas Inc  v. BOC India Ltd 2016 ALL SCR 370, S.P. Chengavaraya Naidu (Dead) by LRs. v. Jagannath (Dead)   by LRs. (1994) 1 SCC 1, Oswal Fats and Oils Ltd v. Additional (Admisntrator) Bareilly Division, Bareilly (2010) 4 SCC 728  Court held that one who comes before the Court must come with clean hands and unhealthy trend in filing of affidavits which are not truthful should be strongly discouraged. (AY. 1987-88)