JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent-State.

2. Rule returnable forthwith. Learned AGP waives service of notice of rule on behalf of the respondent-State.

3. Having regard to the controversy narrated in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for final hearing.

4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

“A. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith release the balance amount of interest of Rs. 8,81,322/- under section 38 of the VAT Act.

A1. This Hon’ble Court may be pleased to issue writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside the revised refund payment order (Annexed at Annexure H) and the original refund payment order (Annexed at Annexure E) may please be ordered to be restored as well as fully executed and implemented.”

5.