Allahabad High Court
Telecom District Manager, Bsnl & ... vs State Of U.P. & Others on 9 July, 2010
Bench: Rajes Kumar, Anil Kumar
Court No. - 37 Case :- WRIT TAX No. - 1666 of 2007 Petitioner :- Telecom District Manager, Bsnl & Another Respondent :- State Of U.P. & Others Petitioner Counsel :- Subodh Kumar Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon'ble Anil Kumar,J.
Heard Sri Subodh Kumar learned counsel for the petitioner and learned Standing Counsel.
The contention of petitioner is that certain amount has been recovered by the Trade Tax Department in pursuance of the recovery proceeding. Now the appeals have been allowed by the Appellate Authority. Therefore the petitioner is entitled for the refund of the amount along with interest.
On the facts and circumstances, we are of the opinion, let the petitioner may file a comprehensive application giving the complete details of the amount assessed and the amount deposited along with the necessary evidences. In case the petitioner file any such application, the Assessing Authority is directed to decide within four weeks after giving opportunity of hearing in accordance with law. In case if the deposit amount is in excess of the amount of tax due, the Assessing Authority is directed to refund the same within two weeks from the date of the decision of the representation along with the interest under Section 29 of the U.P. Trade Tax Act.
The writ petition is accordingly disposed of.
Order Date :- 9.7.2010 Ravi/-