IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15949 of 2009 M/S RAMNAGAR NAGAR KHADI GRAMODYOG VICAR SAMITTEE, THROUGH ITS PRESIDENT SHRI DAUDAYAL AGARWAL, SON OF SHRI RADHAMOHAN AGARWAL RESIDENT OF NOORGANJ, BOLIA ROAD, P.O. & P.S. SASARAM, DISTRICT-ROHTAS. …..PETITIONER. VERSUS 1. THE STATE OF BIHAR. 2. THE COMMISSIONER OF COMMERCIAL TAXEX, NEW SECRETARIAT, PATNA. 3. THE ASST. COMMISSIONER OF COMMERCIAL TAXES, SASARAM. ……..RESPONDENTS. ----------- 4 01.12.2010 Heard the parties. There is no dispute that soon after the filing of this writ petition petitioner’s main grievance has been redressed by the authorities and he has been granted refund of the due amount of money which he had deposited as tax. Now the claim of the petitioner is confine only to interest in accordance with Section 43 of the Bihar Finance Act, 1981. Section 43 runs as follows: “43: Interest: - Any amount refundable under the provisions of this part, if not refunded within six months from the date of receipt of an application in that behalf from the dealer or person concerned shall carry interest at the rate of nine per centum per annum with effect from the date of expiry of the period specified above”. 2 From the admitted facts it is clear that the amount refunded to the petitioner was not within six months from the date of receipt of application for refund and, therefore, the amount refunded to the petitioner shall carry interest at the rate of 9% per annum with effect from the date of expiry of the period indicated in Section 43. After some arguments learned counsel for the State agreed that the mater be remanded to the authority concerned for calculating the interest on refund, if it was made after six months from the date of receipt of the application for refund. Accordingly, this application is disposed of and the claim of the petitioner for interest over the refunded amount in accordance with provisions of Section 43 of Bihar Finance Act, 1981 is remitted to respondent no.3 the Assistant Commissioner of Commercial Tax, Sasaram, who shall dispose of the matter and pay the amount of interest found payable as per provisions of Section 43 of Bihar Finance Act within a period of two months from the date of production /receipt of a copy of this order. PN ( Shiva Kirti Singh, J.) (Dr. Ravi Ranjan,J.)