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TMI Blog2020 (2) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... R. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: M/S WADIAGHANDY AND CO(5679) for the Petitioner(s) No. 1 MR. CHINTAN DAVE, ASST. GOVERNMENT PLEADER(1) for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partner, has prayed for the following reliefs; (A) Your Honors be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction directing Respondent Authorities to refund the amount of tax of ₹ 2,98,200/- (Rupees Two Lacs Ninety Eight Thousand Two Hundred Only) deposited by the Petitioner on ad hoc basis as pre-deposit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. Present appeal is stands disposed of. No costs. 3. Thus, the addition made by the Commercial Tax Officer was not approved by this Court. It appears that the writ applicant addressed a letter dated 29th March, 2018 to the Department stating that the writ applicant is entitled to the refund of the amount deposited on ad-hoc basis while preferring the first appeal and the second appeal. As there was no response at the end of the Department, the writ applicant had to come before this Court. 4. After issue of notice by this Court to the respondents, there has been a major development. By an order dated 2nd December, 2019 passed by the Assistant State Tax Commissioner, Circle-I, Surendranagar, the refund of the amount to the tune of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified year means - (i) the financial year commencing from the 1st April, 1993; (ii) the calendar year commencing from the 1st January, 1993; (iii) Samvat year 2049 commencing from the Kartak sud akam, or (iv) co-operative year commencing from 1st October, 1993, or (v) any such year thereafter. (a) where an amount required to be refunded by the Commissioner to any person by virtue of an order of assessment under section 41 is not so refunded to him with in a period of thirty days of the date of order, or (b) where an amount required to be refunded by the Commissioner to any person by virtue of any other order made under this Act is not so refunded to him within a period of ninety days of the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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