1995 (7) TMI 378

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..... including such sums that might have been collected towards interest within six weeks from the date of the order. After hearing Mr. A.K. Roy, learned advocate for the applicant, we understand that the applicant was unfortunate in the sense that the first refund payment order issued on February 12, 1991, was somewhere lost after it was deposited with the State Bank of India, Ultadanga Branch, for e .....

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..... ed by the Commercial Tax Officer. Further he submits that the Commercial Tax Officer has no power to issue a bank draft or make payment in cash. Considering the facts and circumstances of the case, we find that the direction contained in order dated February 15, 1990, was not carried out within six weeks. Therefore, there was a delay of issuance of refund payment order for the period from March .....

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..... f applicant is unfortunare, it is difficult to hold that respondents responsible for the same. But the refund payment order in any case ought to gace been a M.I.C.R. instrument in keeping with the prevalent pracrice of bank clearing. Respondent No. 4, Commissioner of Commercial Taxes, West Bengal, is directed to see that henceforth refund payment orders are issued which are actually encashable and .....

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