- (1.) An interesting question is raised in this appeal which arises out of two judgments of this Court, namely, Buxa Dooars Tea Company Ltd. and others v. State of West Bengal and others, 1989 3 SCC 211 and Goodricke Group Ltd. and others v. State of W.B. and others, 1995 Supp1 SCC 707.
(2.) In the present appeal, we are concerned with The West Bengal Rural Employment and Production Act, 1976 and The West Bengal Primary Education Act, 1973. The High Court has found, based on a reading of the interim orders passed in both Buxa Dooars Tea Company Ltd.'s case and Goodricke Group Ltd.'s case, that for the period prior to the Amendment Act of 1989, the respondent herein is entitled to a refund of the cess paid by it together with interest at 12 per cent per annum, and has further found that insofar as interest is payable after the Amendment Act is concerned, such interest would only be payable after assessment orders are passed (which on facts here, we are informed, were passed on 27.07.1993 and thereafter).
(3.) By an interim order dated 16.06.1983 in the Buxa Dooars Tea Company Ltd.'s case, this court held as hereunder: - "Rule NISI. There will be no order on stay application but if the petitioner succeeds in the writ petition, the State of West Bengal will refund the amount of cess collected with interest thereon @ 12% per annum from the date of collection.";