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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
Jyotsna Rewal Dua, J
K.K. Associates – Appellant
Versus
State Of Himachal Pradesh – Respondent
| Table of Content |
|---|
| 1. petitioner's claim for refund based on revenue loss due to natural disaster. (Para 1 , 2) |
| 2. contentions regarding the interpretation of section 10 and contractual liability. (Para 3) |
| 3. final direction for verification of loss quantification and payment of interest. (Para 5) |
Jyotsna Rewal Dua, Judge
Petitioner was operating a toll plaza sanctioned in its favour by the respondents for Financial Year 2023-24. According to the petitioner, due to incessant rains & natural disaster that struck the region in the year 2023, traffic movement across its toll plaza virtually became naught for several months. Under the applicable Toll Announcements petitioner requested the respondents for refund of actual revenue loss suffered by it. Respondent No. 2 – Commissioner, State Taxes & Excise turned down petitioner’s request. Petitioner, in this writ petition has prayed for quashing of impugned order dated 22.01.2025 (Annexure P-20) whereby respondent No. 2 rejected his representation dated 22.04.2024 (Annexure P-14) for refund of revenue loss at Baddi – Barotiwala Toll Barrier due to natural disaster.
2. Case set up by the petitioner.
2(i) On 14.03.2023 respondent-Excise and Taxat
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