2012 (9) TMI 105

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..... hall stand extended up to October 31, 2012. As per amendment in section 2(24) of Maharashtra Value Added Tax Act, 2002 w.e.f. June 20, 2006 on or before October 31, 2012, the coercive process for recovery of tax, interest or penalty shall remain stayed in case the concerned developers and in case the amendment is held to be unconstitutional and the tax so deposited is ordered to be returned by .....

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..... State of Maharashtra to October 15, 2012 and the time for filing returns provided in clause (m) of the said circular would be extended to October 31, 2012. 3. Having regard to the above statement of the learned Advocate General, we are satisfied that the following interim arrangement shall subserve the ends of justice: ( i ) The time for registration by the developers as per clause (1) of .....

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..... be unconstitutional and the tax so deposited/paid by the developers is ordered to be returned by the State Government to the developers, the same shall be returned along with interest at such rate that may be ordered by the court finally at the time of disposal of the matter. 4. I.A. No. 2 in S.L.P. (C) Nos. 17709, 17738 and 21052 of 2012 stand disposed of accordingly. - - TaxTMI - TMITax .....

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