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TMI Blog2008 (8) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... en made to the petitioner on September 6, 2007. If any delay occurred in payment of refund, it was, firstly because, no application for refund was made as soon as amount became refundable and then the application was made in form XX initially was incomplete and suffered from diverse deficiencies. W.P.dismissed. - C.W.J.C. No. 12470 of 2008 - - - Dated:- 22-8-2008 - LODHA R.M. C.J. AND KISHORE K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for refund. He, thus, submits that the petitioner is entitled to interest on delayed refund. For better appreciation of the controversy raised by Mr. L.N. Rastogi, a couple of provisions need to be adverted to by us. Sections 42 and 43 of the Bihar Finance Act, 1981 read thus: 42. Refunds. The prescribed authority shall in the prescribed manner, refund any amount paid by a dealer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Refund under section 42. (1) For the purposes of section 42 the following shall be the prescribed authority: (a) the Commercial Taxes Officer in-charge of the sub-circle, if the amount to be refunded does not exceed Rs. 10,000; (b) the Deputy Commissioner or Assistant Commissioner-inCharge of a circle, if the amount to be refunded does not exceed Rs. 20,000 and (c) the Joint Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; and (ii) in the case of refund in cash, issue a refund payment order in form XXII and shall cause it to be delivered for encashment to the dealer or his manager, if any, declared under section 14. A copy of the refund payment order shall also be forwarded simultaneously to the Treasury Officer concerned. We may notice here that during the course of motion hearing, we wanted to know from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund has been made on September 6, 2007. In view of the aforesaid facts that we have noticed, we hardly find any justification for invoking the high prerogative jurisdiction. As soon as a proper application for refund was made by the petitioner, which was received by the authority on August 20, 2007, the refund has been made to the petitioner on September 6, 2007. If any delay occurred in payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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