Sita Ram Sheoharey & 10 Ors. vs State Of U.P. & Others on 14 July, 2010
599)
Sri Pradeep Kumar while adopting the arguments advanced by Sri
Naveen Sinha referred to the letter dated 3rd February, 1999 send by the
Excise Commissioner, U.P., a copy of which has been filed as Annexure 4 to
the Writ Petition No. 370 of 1999 (Sita Ram Sheoharey and others vs. State
of U.P. and others) and submitted that the Excise Commissioner on the one
hand directed the concerned Collector to refund the amount of assessed fee
along with interest and simultaneously directed for recovery of the said
amount along with interest under the Amendment Act which shows the mala
fide action of the respondents.