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TMI Blog2019 (8) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner pursuant to the interim order passed by the Court should be refunded. In the normal course, the person to whom it is paid is liable to refund it. The subsequent events cannot enable the person to whom the payment was made to deny the payment. Since the counter-part of the 1st respondent at Gudur has now denied the availability of funds, it is up to the 1st respondent to take up the matter with his superiors so that they could get the entire or portion of the money from the Government of Andhra Pradesh but the primary responsibility for repayment rests with the 1st respondent. Petition allowed. - Writ Petition No. 23336 of 2008 - - - Dated:- 24-4-2019 - SRI V RAMASUBRAMANIAN AND SRI P. KESHAVA RAO, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner came up with the above Writ Petition . 5 . On 24 . 10 . 2008, notice was ordered in the Writ Petition and an interim stay was granted on condition that the petitioner deposited Rs . 2 Crores with the 1st respondent viz . , Commercial Tax Officer, Narsampet, within four weeks . Accordingly, the petitioner deposited Rs . 2 crores with the 1st respondent . 6 . With effect from 02 . 06 . 2014, the State got bifurcated and the area where the project was carried out, has now come under the jurisdiction of the Assessing Officer at Gudur, in the State of Andhra Pradesh . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2008 . He has also certified that the amount of Rs . 2 Crores paid pursuant to the interim order of the Court, is not reflected in any 501 Certificates . 11 . In essence, the Commercial Tax Officer, Gudur, has made it clear that if a claim is made, he will not make repayment . 12 . The fact remains that TDS is not to be deducted and the demand originally made by the 1st respondent is without authority of law . If that is so, the amount paid by the petitioner pursuant to the interim order passed by the Court should be refunded . In the normal course, the person to whom it is paid is liable to refund it . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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