2000 (7) TMI 947

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....ed against the garnishee notice dated November 5, 1999 in R.C. No. PJT/02/1/428/ 99-2000 issued by the first respondent to the second respondent. The petitioner has also sought for a direction to the first respondent to implement the order of the appellate authority dated June 16, 1999 in Appeal No. P/6/99-2000, and to refund/adjust the excess tax collected from the petitioner in terms of the pr....

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....ority is of the opinion that the grant of refund is likely to adversely affect the revenue. The assessing authority may, with the previous approval of the Deputy Commissioner of Commercial Tax, withhold refund in the abovenoted circumstances till such time as the Deputy Commissioner may determine. In the instant case, none of the conditions or circumstances envisaged under section 33-C of the Act,....