1995 (11) TMI 428

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....ection. 2.. The case of the petitioners is that petitioner No. 1 is a registered partnership firm and carries on business at Tangla, Darrang District, Assam. This firm is a registered dealer under the Central Sales Tax Act, 1956. Petitioners' firm paid taxes for the period ending September 30, 1991, March 31, 1992, September 30, 1992 and March 31, 1993 and June 30, 1993. After the assessment by t....

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....wever, Dr. Todi submits that sanction of State Government is necessary and the State Government is a party here. 5.. It is the duty of the State Government or the respondents to dispose of the matter when an application has been filed praying for refund of taxpaid in excess, however, for the reasons best known to them the matter has been kept pending for a long period. Law cannot countenance to t....