- (1.) Heard learned counsel for the parties. By the order impugned two orders of the tax board contained in one order are under challenge. By one order the tax board has concurred with the provisions of the Notification dated 22.04.1999 whereby it has been provided that tax already paid shall not be refunded. The amount was deposited by the assessee as tax.
(2.) By this Notification it has been held to be non-refundable. The petitioner raises grievance that the Notification has been wrongly applied by the Tax Board. Argument of the petitioner is misconceived. In view of the clear provisions the deposited tax is not refundable. Therefore, this part of the order is not found fault with.
(3.) The tax board has ordered an enquiry in relation to the tax allegedly not realised from the consumer. In view of the enquiry if any amount is found to be unrealised from the consumer then that amount shall be returned to the assessee as per the orders of the tax board. This order also cannot be said to be wrong as contented.;