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TMI Blog2016 (5) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... which is an individual claim deserves merit in the public interest litigation? - Held that: - the petitioner is complaining about the non-compliance with the statutory provisions, however, it is seen that the 'refund' under the provisions of the Act being an individual claim, it is for the aggrieved person, if any, to seek redressal of his grievance. Hence, the issue sought to be raised deserves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lease the refunds claimed by all the registered dealers under the provision of DVAT Act till the date of filing this petition before this Hon'ble Court. B. To grant interest to all the registered dealers as provided under Section 42 of the DVAT Act whose refunds have been released after the statutory period provided under the provision of the DVAT Act. C. To grant exemplary damages to all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Delhi Value Added Tax Act, 2004. It may be true that the petitioner is complaining about the noncompliance with the statutory provisions, however, we are of the view that the 'refund' under the provisions of the Act being an individual claim, it is for the aggrieved person, if any, to seek redressal of his grievance. Hence, in our considered opinion, the issue sought to be raised deserve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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