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    <title>2024 (1) TMI 1012 - PATNA HIGH COURT</title>
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    <description>Coercive recovery of a disputed tax was ordered to be refunded; the authority directed restitution of amounts seized by bank by a specified date, with interest at 12% per annum payable if refund is delayed, and a personal cost imposed on the officer who issued the peremptory demand and appropriated funds. If the refund is made within the directed period, no statutory interest will be claimable for the period the State retained the sums should the demand later be confirmed. The decision obliges immediate reimbursement and penalises improper administrative appropriation of taxpayer funds.</description>
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