TMI Blog2007 (7) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... posited by it by way of entry tax under protest between the period July 30, 2003 to March 17, 2004 together with interest. The said entry tax was deposited under the provisions of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993. The petitioner challenged the vires of the aforesaid Act by filing W.P.T. No. 2937 of 2003(1). The writ petition was l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication has been filed seeking direction for refund of the amount together with interest. Pursuant to order passed by this court a counter-affidavit has been filed wherein it is stated that the Division Bench judgment declaring the provisions of the aforesaid Act ultra vires shall have prospective effect and, therefore, the petitioner is not entitled to refund of the said amount. It was furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition has not been controverted. In that view of the matter and also having regard to the interim orders passed on July 9, 2003 and August 4, 2003 passed in W.P.T. No. 2937 of 2003 coupled with the statement made in para 19 of the writ petition having not been controverted, we have no option but to allow this writ application and direct the respondents to refund the aforesaid amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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