2004 (3) TMI 15

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..... for quashing the order dated March 18, 1991, passed by the respondent-Deputy Commissioner, Commercial Taxes, Government of Bihar, Patna, rejecting the prayer of the petitioner for payment of interest with regard to Rs. 2 lakhs, which was deposited by the petitioner towards advance tax, in respect of the agricultural income-tax (Rs. 82,000 on March 28,1979, and Rs. 1,18,000 on March 30, 1979). It .....

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..... that as the amount was deposited on the oral direction made by the authority of the Department, it is entitled to interest on the said amount. The stand of the State, on the other hand, is that there was no demand of advance tax made on behalf of the State and on its own volition the petitioner deposited the said amount, which has been refunded to him and as such it is not entitled to payment of .....

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..... oached this court earlier and had it approached this court earlier, the matter would have been different, but it waited for seven long years and, thereafter, the amount was refunded. Taking into consideration the said conduct of the petitioner and in the facts and circumstances, we are of the view that in this case instead of allowing an interest at a particular percentage, a lump sum amount of R .....

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