1 FARHAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE, BENCH AT AURANGABAD WRIT PETITION NO. 4485 OF 2009 Office Notes, Office Memoranda of Coram, appearances, Court’s orders or directions and Registrar’s orders Court’s or Judge’s orders Shri. J.N. Singh, Advocate for petitioner. Shri. K.B. Choudhari, A.G.P. for State. CORAM: V.C. DAGA & A.V. POTDAR, JJ. DATED: 18th JULY 2009 P.C.: 1. Heard the learned counsel for the petitioner. 2. Perused petition. 3. The petitioner is claiming interest on the amount refunded to him by the Sales Tax Department. According to him, this amount has been refunded pursuant to the directions issued by this Court in writ petition Nos.7002/2007 to 7007/2007 vide order dated 21.4.2008. 4. Under Tax Law, a person can claim interest subject to the provisions of the Act. There has to be a specific provision under the Tax statues granting interest. Secondly, had there been a direction by this Court in earlier writ petition granting 2 refund along with interest, then the petitioner could have been able to claim interest on the refunded amount. None of these circumstances exist in the present case. In this view of the matter, the petitioner is not entitled to claim interest on the amount refunded to him by the Sales Tax Department. 5. The reliance placed by the learned counsel appearing for the petition in the case of Corporation Bank Vs. Saraswati Abharansala and another, reported in (2009) 1 Supreme Court Cases 540 is misplaced. 6. The petition is dismissed in liminie with no order as to costs. [A.V. POTDAR, J.] [ V.C. DAGA, J.] ssc/wp4485.09