2006 (7) TMI 608

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..... ment and (2) refund of the security deposit and the interest thereon. It is seen that the appellate authority in exhibit P1 order dated March 21, 1985 had passed orders regarding the modification. It is the contention of the learned Government Pleader for Taxes, placing reliance on rule 44 of the Kerala General Sales Tax Rules, 1963 that the entitlement for interest is only within 90 days of recei .....

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..... hall not adversely affect the entitlement of the assessee, when interest is payable as contemplated under section 44. It is also held therein that the obligation is to pass consequential orders within 90 days. In other words, the view taken therein is that the entitlement runs from the expiry of 90 days of the appellate order. Learned Government Pleader submits that 90 days is to be counted from t .....

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..... days from March 21, 1985 in respect of the excess tax remitted by the petitioner. As far as the claim for refund of security deposit is concerned, it is seen from exhibit P3 order dated November 4, 1985 that the petitioner was found entitled for refund of the security deposit of Rs. 18,080. Though it is contended that the petitioner made several claims, exhibit P4(2) is the request produced in the .....

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