1993 (8) TMI 272

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..... Act") and is an assessee on the files of the Additional Deputy Commercial Tax Officer, Mettur Road Circle, Erode, the respondent herein. In respect of the assessment year 1986-87, the final order of assessment was stated to have been made by the respondent by order dated February 12, 1988. Aggrieved by the said order, the petitioner was stated to have preferred a first appeal and thereafter a .....

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..... he Act. Consequently, the petitioner resorted to the present action of praying for issue of a writ of mandamus directing the respondent to give effect to the order dated July 13, 1989, in C.T.A. No. 467 of 1988 and C.T.M.P. No. 298 of 1988 on the file of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Coimbatore, and to refund a sum of Rs. 44,605 together with the interest admissibl .....

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..... s juncture, learned Government Advocate for Taxes would in turn submit that even according to the averments made in the affidavit filed by the petitioner it has been stated that the business of the petitioner had been wound up and in such a circumstance, he would further say that in the interest of Revenue, a direction may be issued for the refund of the amount with interest provided the petitione .....

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