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2006 (1) TMI 557

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....it Petition No. 265 of 2005, preferred by the petitioner. It appears that the respondent No. 3 in respect of the assessment years 2000-01 and 2001-02 had passed assessment orders creating huge demands. The petitioner had already deposited the admitted tax during the assessment years in question. Feeling aggrieved by the assessment orders, the petitioner preferred separate appeals before the Joint Commissioner (Appeals), Trade Tax, Noida, Gautambudh Nagar. The appeals filed by the petitioner were dismissed by the Joint Commissioner (Appeals), Trade Tax, Noida, whereupon the petitioner preferred second appeals under section 10 of the Act before the Trade Tax Tribunal, Ghaziabad. The petitioner also submitted the application for waiving/relaxi....

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....d remanded the matter to the assessing authority for decision afresh, the petitioner made a joint application for both the assessment years seeking refund of the sum of Rs. 6,73,264 being deposited by it pursuant to the interim order passed by this court in Civil Misc. Writ Petition No. 265 of 2005. The application was filed on October 14, 2005 followed by the reminder on November 7, 2005. The grievance of the petitioner is that the respondent No. 3 is not refunding the amount deposited by the petitioner pursuant to the interim order passed by this court. The writ petitions were presented before the court on January 9, 2006 which came up before the court on January 12, 2006 when the learned Standing Counsel was directed to obtain instruc....