WP(C) 7294/2003 BEFORE HON’BLE MR. JUSTICE AMITAVA ROY Heard Dr. B.P. Todi, learned Senior Counsel for the petitioner as well as Mr. R. Dubey, learned Standing Counsel for the respondents. The petitioner’s version in short is that on the basis of its return submitted u nder the Assam Agricultural Income Tax Act, 1939 for the assessment year 2000-20 01 the Agricultural Income Tax Officer, Assam by his order dated 5.6.2001 comple ted the assessment under Section20 (3) of the above Act and taking into consider ation the taxes paid in advance an amount of Rs.10,01.076.00 was found have been paid in excess by it (petitioner). As its application dated 5.6.2001 claiming refund of the aforementioned amount tough submitted before the Agricultural Inc ome Tax Officer, Assam, remained pending without any justification whatsoever, t he petitioner approached this court seeking an appropriate direction to that eff ect under Section 39 of the said Act. After hearing the learned counsel for the parties and also taking note of the or der dated 3.8.2005 passed by this court in series of writ petitions being Nos.73 02/2003, 7295/2003 and 7296/2003 relating to the same petitioner, the instant pr oceeding is disposed of with a direction to the respondents, more particularly t he Agricultural Income Tax Officer, Assam to take an appropriate decision on the petitioner’s prayer for refund within a period of two months from the date of r eceipt of the certified copy of this order. No costs.