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    <title>2024 (2) TMI 5 - PATNA HIGH COURT</title>
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    <description>The court directed the Deputy Commissioner Commercial Taxes to return the refund application for the year 2005-06 to the petitioner, who must then present it to the Additional Commissioner State Taxes (Administration), Darbhanga. The Additional Commissioner is to consider the application within one month of receiving the judgment&#039;s certified copy, after hearing the petitioner. The court made no observations on the merits of the claim, and the writ petition was disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=448854</link>
      <description>The court directed the Deputy Commissioner Commercial Taxes to return the refund application for the year 2005-06 to the petitioner, who must then present it to the Additional Commissioner State Taxes (Administration), Darbhanga. The Additional Commissioner is to consider the application within one month of receiving the judgment&#039;s certified copy, after hearing the petitioner. The court made no observations on the merits of the claim, and the writ petition was disposed of.</description>
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