Petitioner's objections allowed due to non-compliance with DVAT Act sections 74(8) and 74(9); refund granted.

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....Decision on objections - notice of Default assessment of tax, Interest and penalty - neither the three months period specified u/s 74(8) having been complied with nor the Commissioner having notified the Petitioner of its decision within 15 days of service upon him of the notice - the objections of the Petitioner are deemed to have been allowed u/s 74(8) r.w.s 74(9) of the DVAT Act - directed to grant refund....