Rii.a s IN THE HIGH COURT OF JUDICATURE AT BILASPUR (CHHATTISGARH1 WRIT PETITION No. ^SV /2005 PETITIONER 1"*—»... / Jayant Copper and Steel Wire Products, Through its Partner Kanti Lal Jobanputra aged about 57 years, S/o Late Shri Jayanti Lal J.obanputra, Registered Address, Sadar Bazar, Bilaspur (C.G.) VERSUS RESPONDENTS ^\. The State of Chhattisgarh y^^through its Secretary, Commercial ....y-f-C ""-"o" --" —.-—^, r?' ...-t'/^o,;..- \.--^^ .-••"' Kaipur (C.G.). ^°i- -»»*<••,..;••"$ Tax Department, D.K.S. Bhawan, y^'-s^' ^'^ •fSa" ^.•••"\'. ^ -2. The Commissioner of Commercial Tax, Raipur (C.G.j 3. The Deputy Commissioner of Commercial Tax, Bilaspur (C.G.^ -4. The Commercial Tax Officer, Circle II, Bilaspur (C.G.) ^^WRIT PETITION UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION QF INDIA HIOH COURT QF CHHAmSGARH :.BILASPUR WRirPETITION N0.234 OF 2Q05 P£T|TIONER Jayant Copper and Steel Wlre Products RE6PONDENTS Versus The State of Chhattisgarh & Others (Writ Petitlon underArticle 226 and 227 ofthe ConstitUtion ot Indla) Single Bertch : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Parag Kotecha, Advocate for the petitioner. Shri A.S. Kachhawaha, Dy. Adv. General for the State. ORDER (ORAU (Passed on this 8th day of September, 2010) 1, l-leard learned counsel for the parties. 2. Learned counsel appearing for the petitioner submits that the petitioner was granted refund to the tune of Rs.25,944/- by order dated 26-8-1997 (Annexure - P/10) without making payment of interest as provided under the provisions of sub-section (5) qf Section 39 of the MP/CG Vanijyik Kar Adhiniyam, 1994 (for short "the Adhiniyam, 1994") from the date of passing of the order. 3 Learned counsel appearing for the State submits that the interest has also been calculated to the tune of Rs.7,525/- and by order dated 30-10-2009.the petitioner has been informed to collect the interest on the refund amount. Copy of the said order is taken oh record. 4. Be that as it may, since the interest amount is disputed by the petitioner, without going into calculation of the interest amount, the respondent is directed to calculate the interest as per the provisions of sub-section (5) of Section 39 of the Adhiniyam, 1994 and graht the interest accordingly as expeditiously as possible, as the refund order is passed in the year, 1997. S; In the result, the writ petition is allowed to .the above extent, N0 order asto costs. Qown Sd/- Satish K. Agnihotri Judge y- t.&s—*- '•"^' ^asss-^^^aa-sSa?.^. _. ^sefssy