2013 (4) TMI 693

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....respondents. JUDGMENT 1. The petitioner is a registered firm under the U. P. Trade Tax Act and is carrying on the business of receiving small work orders of electric items supply and also laying down of cable network. 2. The dispute relates to the assessment year 2003-04. The assessment order was passed on January 31, 2007 creating a demand of ₹ 84,324. Being dissatisfied with the assessm....

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....Now, the dispute remains with regard to the payment of interest. 6. It could not be disputed by Sri C. B. Tripathi, learned special counsel for the respondents, that payment of interest on the aforesaid refund amount is statutory liability under section 29 of the U. P. Trade Tax Act. The said section provides that if the refund is not granted within three months from the date of the receipt of or....