- (1.) Heard learned counsel for the parties.
(2.) This is an application praying for refund of a certain amount being the amount of purchase tax deposited by the petitioner under protest for the period 1986-87 to 1992-93. This petition had earlier been heard and decided by a Division Bench of this court consisting of Hon'ble Om Prakash J.and Hon'ble S.L.Saraf ,JJ, Since then Hon'ble Om Prakash J. has been transferred as Chief Justice if Kerala, hence this application has been transferred to this court on nomination by Hon'ble Chief Justice.
(3.) The decision of the Division Bench is reported in 1997 U.P.T.C. 624 Vam Organic Chemicals Ltd. & another vs. State of U.P. & others. the controversy is regarding paragraph 18 of the aforesaid judgement which reads: "So far as the refund of the amount of Rs.1,02,34,845.52 paise is concerned the petitioner company may make a proper application for the refund thereof to respondent No.2 who will consider the same in the light of the observations made hereinabove.";