WP(C) 3710/2008 BEFORE HON’BLE THE MR. JUSTICE AMITAVA ROY Heard Dr. Saraf, Sr. Advocate assisted by Ms. M.L. Gope, Advocat e for the petitioner and Mr. D. Saikia, learned Standing Counsel, Finance Depart ment. Having regard to the nature of the relief prayed for, it is not considered necessary to issue formal notice. Suffice it to state that, according to the petitioner, following the assessment made under Section 17(4) of the Ass am General Sales Tax Act, 1993 (hereafter referred to as the Act), on the basis of the annual return submitted by it for the assessment year 2004-2005, it trans pired that it had paid in excess an amount of Rs. 35,665/- by way of tax. It, th erefore, submitted an application for refund of the amount paid in excess. The p etitioner is before this Court with the grievance that the said application date d 17/12/2007 submitted before the Superintendent of Taxes, Unit-D, Guwahati, res pondent No. 3, has remained unattended till date. Dr. Saraf while reiterating the above facts has prayed for a dir ection to the said departmental authority to consider and dispose of the petitio ner’s application for refund on merits. Mr. Saikia submits that the direction as prayed for may be issue d provided the application is still pending as contended. Upon hearing the learned Counsels for the parties and on a consi deration of the pleaded facts supported by an affidavit, this petition is closed with a direction to the Superintendent of Taxes, Unit-D, Guwahati, respondent N o. 3, to consider and dispose of the petitioner’s application for refund on meri ts within a period of three weeks from the date of receipt of the certified copy of this order. Needless to say that in the meantime if the petitioner’s applica tion for refund has already been disposed of on merit, the aforementioned author ity would communicate the decision to the petitioner in writing. It follows that if on a consideration of the application for refund, the respondents are satisf ied that the petitioner is entitled to the release of the amount paid in excess, the same would be remitted without any delay. No costs.