State Government Liable for Interest on Delayed VAT Refund; Personal Liability of Officer Overturned Due to Lack of Notice.

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....Recovery of interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - specific notice of writ petition ought to have been served to the fourth respondent in the writ petition in his personal capacity before directing him to pay interest from out of his salary - Liability is of the state government not of the officer.....