Dhirubhai Naranbhai Patel, Actg. C.J. - (1.) THIS writ petition has been preferred for getting directions upon the respondents to refund the excess amount of Tax Deducted at Source (TDS) by the respondents -State Government. This amount is for the financial years 1999 -2000, 2000 -01, 2002 -03, 2003 -04 and 2005 -06. For these financial years the assessments have already been completed by the respondents -State Authorities. These assessment orders are at Annexure -1, 1/1, 1/2, 1/3 onwards of the memo of this petition. Looking to these annexures, it appears that there is a detailed assessment order and it has been stated by the State Government that there is an excess amount of TDS for different years as under: - -
(2.) IT is submitted by the counsel for the petitioner that this amount, which is excessively deducted as TDS, should have been refunded within the period of six months from the date of the application. It is further submitted by the counsel for the petitioner that for the financial years 1999 -2000 and 2000 -01 there is a revision in the calculation of the amount to be refunded by the respondents and the said revision is as under: - -
(3.) IT is further submitted by the counsel for the petitioner that for the rest of the assessment years, there is no revision by the State Government. Thus, the amount to be refunded for the financial years 2002 -03, 2003 -04 and 2005 -06 remained as it is. The petitioner is accepting the revision in the refund carried out by the respondents for the financial years 1999 -2000 and 2000 -01.;