JUDGMENT

D.N. Patel, Chief Justice (Oral)

CM APPL. 32632/2021 (Exemption)

Allowed, subject to only just exceptions.

Application is disposed of.

W.P.(C) 10582/2021

1. This writ petition has been preferred for the following prayers:

"(a) Issue a Writ of mandamus/declaration or any other Writ, Order or directions directing the respondents to issue the refunds of Rs.1,64,492/- and Rs.3,69,530/- for the tax periods 4th Quarter 2013-14 & 1st Quarter 2017-18 respectively (Table-1) as petitioner is legally entitled for the same as per the provision of law;

(b) Grant statutory interest @ 6% as per Section 42 of DVAT Act on Refund claimed amount from the due dates (Table-1) as petitioner has been unjustifiably denied the refund as the Respondent acted incomplete violation of statutory provision; and

(c) Grant any other relief as deemed fit in the circumstances of the case."

2. Having heard learned counsel for the Petitioner and looking to the facts and circumstances of the case, it appears that this Pe