JUDGMENT :

(Sujit Narayan Prasad, J.)

I.A. No.5794 of 2022

1. This interlocutory application has been preferred under Section 5 of the Limitation Act for condoning the delay of 02 days in preferring this Letters Patent Appeal.

2. Heard the parties.

3. Having regard to the averments made in the application and submissions made on behalf of the appellant, we are of the view that the appellant was prevented from sufficient cause in filing the appeal within the period of limitation. As such, the delay of 02 days in preferring the appeal is hereby condoned.

4. I.A. No. 5794 of 2022 stands allowed.

L.P.A. No.172 of 2022

5. The instant intra-court appeal, preferred under Clause 10 of the Letters Patent, is directed against the order/judgment dated 03.03.2022 passed by learned Single Judge of this Court in W.P.(C) No.972 of 2020 whereby and whereunder the claim of the writ petitioner for refund/adjustment of certain amount which was deposited against the license fee for the financial year 2017-18 and 2018-19 which was rejected by the Assistant Commissioner, Excise, Ranchi has been refused to be interfered with by dismissing the writ petition on the ground of disputed question of fact that