1993 (2) TMI 298

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.... the said order is that the assessments which had been made stood set aside and quashed and the petitioner is entitled to the refund of the sum that was collected by the sales tax authorities under the provisions of the aforesaid Acts. This application has been made by the respondent/writ petitioner for clarification of the said order that the respondent/writ petitioner is entitled to interest on the sums refundable under the Bengal Finance (Sales Tax) Act, 1941, West Bengal Sales Tax Act, 1954 and Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The respondent/writ petitioner has also asked for a direction for payment of interest from 1975 onwards at the rate of 2 per cent per annum until payment on the sums refundable....

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....next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made in the manner referred to in section 12, upon the amount of tax refundable to him according to such order." "Section 8B. Interest payable by the prescribed authority.-The prescribed authority shall, in the prescribed manner, pay a simple interest at the rate of two per centum for each English calendar month of delay in making refund to a dealer the amount of tax paid in excess which arises out of an order under section 12 or section 12A passed after the date of coming into force of section 5 of the West Bengal Taxation Laws (Second Amendment) Act, 1983, from the first day of the month next following the ex....