2016 (9) TMI 873

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lic Interest Litigation with the following prayers: "A. Directing the respondents and its subordinate officials with delegated powers to release the refunds claimed by all the registered dealers under the provision of DVAT Act till the date of filing this petition before this Hon'ble Court. B. To grant interest to all the registered dealers as provided under Section 42 of the DVAT Act whose refunds have been released after the statutory period provided under the provision of the DVAT Act. C. To grant exemplary damages to all the registered dealers whose refunds have been deliberately, intentionally and without any reason have been delayed in violation of the provisions of the DVAT Act. D. Any other re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provisions of the Delhi Value Added Tax Act, 2004 (DVAT Act) is ex facie illegal apart from being in violation of the law laid down by this Court in W.P.(C) No.3817/2010 dated 03.06.2010 titled M/s Swarn Darshan Impex (P) Ltd. v. Commissioner, Dept. of Trade & Taxes and Anr., the Petitioner association may be permitted to espouse the cause in the interest of the public at large. 5. While drawing the attention of this Court to Sections 38, 39 and 42 of the DVAT Act, it is contended that it is mandatory to make the refund within two months after the date on which the return is furnished or the claim for the refund is made by the dealer. Placing reliance upon the Swarn Darshan Impex (P) Ltd. (supra), it is also contended that the impugned a....