https://www.taxtmi.com/caselaws?id=160238 Section 25-A of the Bihar Finance Act, 1981 was treated as already declared ultra vires, and the levy-related actions taken solely under it were therefore held unenforceable in law. On the restitutionary relief issue, the Court considered the earlier interim order and absence of any comparable stay against the petitioner, and held that interest was payable on the amounts collected under the invalid provision. Refund or adjustment was directed to follow on application within the stipulated time, with interest fixed at 10 per cent per annum. en-us Thu, 30 Sep 1999 00:00:00 +0530 Thu, 12 Dec 2013 16:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160238 Section 25-A of the Bihar Finance Act, 1981 was treated as already declared ultra vires, and the levy-related actions taken solely under it were therefore held unenforceable in law. On the restitutionary relief issue, the Court considered the earlier interim order and absence of any comparable stay against the petitioner, and held that interest was payable on the amounts collected under the invalid provision. Refund or adjustment was directed to follow on application within the stipulated time, with interest fixed at 10 per cent per annum. Case-Laws VAT and Sales Tax Thu, 30 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160238