Court orders respondent to decide on refund application with interest under Delhi Sales Tax Act, 1975.

The court directed the respondent to decide on the refund application of the pre-deposit amount made during the appeal hearing under the Delhi Sales Tax Act, 1975, along with statutory interest, preferably within four weeks, in compliance with relevant laws.

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Issues:
Refund of pre-deposit amount under Delhi Sales Tax Act, 1975.

Analysis:
The petitioner sought a writ of mandamus for the refund of Rs. 10,00,000 along with interest, which was deposited as a pre-deposit during the appeal hearing. The appeal was made against an assessment order under the Delhi Sales Tax Act, 1975. The appellate authority allowed the appeal and remanded the matter in 2011. Following the remand, a fresh assessment order was passed in 2012, resulting in the petitioner's liability being 'Nil.' The order indicated that the deposited amount should be refunded upon proper application. The petitioner indeed applied for a refund, but the application and subsequent representations were not decided by the respondent. The petitioner's counsel requested directions for the timely decision on the refund application and the payment with statutory interest. The court, after considering the facts and circumstances, directed the respondent to decide on the refund application along with statutory interest expeditiously, preferably within four weeks, in compliance with relevant laws, rules, and regulations. The writ petition was disposed of with these directions.

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