JUDGMENT

D.N. Patel, Chief Justice (Oral)

CM APPL. 32544/2021 (Exemption)

Allowed, subject to only just exceptions.

Application is disposed of.

W.P.(C) 10556/2021

1. This writ petition has been preferred seeking following prayers:

"(a) Set aside the impugned zero demand order dated 27.12.2011;

(b) Issue a Writ of mandamus or any other Writ, Order or directions directing the respondents to issue the refund of Rs.2,75,136/-, Rs.13,02,811/-, Rs.71,384/- & Rs.1,17,646/- in respect of the tax periods 4th Quarter 2008-09, Annual 2009-10, 4th Quarter 2010-11 & 1st Quarter 2011-12 respectively as Petitioner is legally entitled for the same as per the provision of law;

(c) Grant interest @ 6% as per Section 42 of DVAT Act on Refund claimed amount from the expiry of 2 months from the filing of returns as petitioner has been unjustifiably denied the refund as the Respondent acted in complete violation of statutory provision and the Circulars issued by Respondent No.1. The petitioner has right to claim interest under section 42 of the D