ALTAMAS KABIR, J. - (1.) THE petitioner is a partnership firm represented by one of its partners, Sri Shyam Sundar Agarwal and having its business premises in Ghatshila. The petitioner 'sbusiness is registered under the Bihar Finance Act, 1981.
(2.) THE petitioner appears to have filed an appeal against the assessment orders passed by the Commercial Taxes Officer, Singbhum Circle, for the assessment years 1993 -94 and 1994 -95 before the Joint Commissioner of Commercial Taxes (Appeals) after completing all the statutory requirements for preferring an appeal, including payment of 20 per cent of tax assessed in terms of Section 45(3) of the Bihar Finance Act, 1981 (for the assessment year 1993 -94, Rs. 45,254/ -; and Rs. 1,88,624/ - for the assessment year 1994 -95). The said appeals were ultimately allowed by the Joint Commissioner of Commercial Taxes (Appeals), Singhbhum Circle, Jamshedpur, on 23rd March, 2002 and 28th February, 2004, for the two assessment years. On receipt, of the orders passed in the two appeals and the demand note from the Commercial Taxes Department for the period in dispute, the petitioner applied for the refund of the appeal fee deposited with the Commercial Taxes Department, Singhbhum Circle, Jamshedpur, on 5th November, 2003 and 6th July, 2004, respectively. It is the petitioner 's case that till date of filing of the writ application, no action was taken by the concerned authority for grant of refund of the amount paid by way of appeal fee, which amounted to unjust enrichment on the part of the Commercial Taxes Department, Singbhum Circle, Jamshedpur.
(3.) APPEARING in support of the writ application, Mr. Mittal urged that the Government is not entitled to withhold any amount which is legally due to the petitioner and that not only is the petitioner entitled to refund of the amount deposited by it for the purpose of Sec. 45(3) of the aforesaid Act, 20/5/2014 Page 148 Union Of India Versus Maklu Mahto but also to interest thereupon as provided under the said Act. Mr. Mittal submitted that frivolous objections had been taken by the Department to refund the excess amount of sales tax realised from the petitioner together with interest thereon @ 9% per annum, as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981. Mr. Mittal submitted that Sec. 43 makes provision for payment of interest on the amounts which are refundable if the same were not refunded within six months from the date of receipt of application in that behalf from the dealer or the person concerned.;