- (1.) Heard learned counsel for the parties.
(2.) Petitioner has made the following prayers: "(i) That a suitable writ, order or direction in the nature of mandamus be issued directing the respondents no. 2 and 3 to refund the excess tax of Rs. 1,70,869/- for the assessment year 2008-09 and Rs. 3,32,289/- for the assessment year 2009-10, which has been found as excess amount deposited with the department. (ii) That a suitable writ, order or direction in the nature of mandamus be issued directing the respondent no.2 to grant the refund of tax including interest due thereon for the assessment years 2008-09 and 2009-10. (iii) That a suitable writ, order or direction in the nature of certiorari be issued quashing the direction dated 31st January, 2013 of the respondent No.2 refusing the refund of the excess amount. (iv) That a suitable writ, order or direction in the nature of certiorari be issued quashing the direction contained in the orders dated 30.06.2012 and 07.06.2012 in so far as it relates to the adjustment of the excess amount from the tax liability under Entry Tax Act and the direction to refund the excess tax which has been deposited with the department for the assessment years 2008-09 and 2009-10, as verified from the TDS certificates. (v) That any other suitable writ, order or direction which this Hon'ble Court may deem fit and proper be granted in favour of the petitioner. (vi) To award costs throughout to the petitioner."
(3.) The dispute relates to refund of amount of TDS deducted by Assistant Commissioner (Trade Tax). In this regard in the counter affidavit nothing has been said expressly as to why the amount is not refundable to petitioner.;