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1989 (12) TMI 317 - SC - VAT and Sales TaxWhether this Court can direct the authorities to revise the assessment or refund the excess tax paid in this writ petition? Whether the petitioner can recover the said amount by filing a suit? Held that:- Appeal allowed. In view of the facts and circumstances of the case and especially in view of the fact that in this case there is no controversy or denial by the respondents as to the date when the appellant came to know of the excess payment, this appeal has to be allowed. The judgment and order of the High Court are set aside. It is declared that the appellant is entitled to the refund of the amount subject to setting off of arrears, if any, due from the appellant.
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