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<h1>Tribunal orders refund of Rs. 4,82,105 to applicants by specified date. No fresh assessment conducted.</h1> <h3>Keshar Chand Padia and another Versus Commissioner of Commercial Taxes, West Bengal and others</h3> The Tribunal ordered respondent Nos. 2 and 3 to refund Rs. 4,82,105 to the applicants by October 31, 1999, following the setting aside of an assessment ... - The judgment relates to an application under the West Bengal Taxation Tribunal Act, 1987. An order of assessment was set aside, and the applicants sought a refund of Rs. 4,82,105. The Tribunal directed respondent Nos. 2 and 3 to refund the amount by October 31, 1999, as no fresh assessment had been made yet. The main application was finally disposed of with no costs awarded.