Expeditious refund application disposal ordered, while no opinion was expressed on the period tax was not payable.

The HC directed the Assistant Collector to decide the refund application within three months from production of a certified copy of the order, requiring expeditious disposal of the claim. It also declined to express any opinion on the period for which tax was not required to be paid, leaving that question undecided in the present note.

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Issues: Whether the refund application should be decided expeditiously and whether the Court should pronounce on the period for which tax was not payable.

Outcome: The Assistant Collector was directed to decide the refund application within three months from production of a certified copy of the order. No opinion was expressed on the period for which tax was not required to be paid.

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