2024 (2) TMI 5

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..... er. Shri Vivek Prasad, GP-7, for the Respondent. ORDER The petitioner is concerned with the refund application for the year 2005-06, which is said to have been filed by Annexure-3 as early as in 2015. The application was filed before the 3rd Respondent, the Deputy Commissioner of State Taxes, Begusarai Circle, Begusarai. The same was kept pending and when the writ petition was moved, there was .....

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..... tate Taxes (Administration), Darbhanga. The application shall be considered, as having been filed in the year 2015 itself, in accordance with law, after hearing the petitioner, within a period of one month from the date of production of the certified copy of this judgment. 4. We make it clear that we have not made any observation on the merits of the claim made by the petitioner. 5. Wr .....

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