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2019 (1) TMI 490

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..... er and to issue fresh demand notice - Assessment order non-est - The Registrar (Judicial) of this Court shall refund the amount which had been kept in the shape of Fixed Deposit Receipt along with interest, accrued thereon to the petitioner forthwith. Needless to say, as observed earlier, in case any fresh demand is raised, the same shall be dealt with by the State in accordance with law. - CWP N .....

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..... e which is not within the domain of State Legislature and is in violation of Entry 98A of List-I read with Article 269(3) and Section 3(a) of Central Sales Tax Act, 1956. 3. Learned State counsel on instructions received from Mr. H. S. Dimple, ETO, Moga, who is present in Court, has submitted that the assessment order, which is impugned herein be treated as withdrawn. However, he prayed that li .....

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..... bank initially for a period of six months and thereafter for like periods of six months each, by the Registrar (Judicial) of this Court. Prayer for return of the aforesaid amount was made by learned counsel for the petitioner together with interest accrued thereon. 7. The said claim was not opposed by learned State Counsel. 8. Accordingly, in such circumstances, we direct that the Registrar .....

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