TMI Blog1996 (10) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial to the interest of the revenue within two months of the communication of the order of the appellate or any other authority giving rise to refund of tax or fees but if the approval is sought or is received beyond two months, the assessing authority cannot be directed to refund the tax or fees ignoring the approval of the Deputy Commissioner granted under section 33-C of the Act. 6.. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on April 16, 1996 (Swastik Roadways v. Commercial Tax Officer, Burhanpur [1996] 103 STC 106). In the said judgment provisions of sections 57, 58 and 59 of the Madhya Pradesh Commercial Tax Act, 1994 and rule 75 of the Rules framed thereunder have been declared ultra vires. Against the said judgment, respondent-State has preferred special leave petition in the Supreme Court of India, which is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with law. Consequently, it is directed that the petitioner would maintain separate account in this regard so that in the ultimate success of the State in the Supreme Court, it shall not be difficult to recover whole of the amount. The account books seized by the respondent-State would be returned back to the petitioner within a reasonable time, in accordance with law. In the light of the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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