(1.) Heard learned counsel for the parties for final disposal of the petition.
(2.) The petitioner has prayed for interest @ 18% per annum on a sum of Rs. 7,35,684/= which according to him was illegally recovered by the Department on 25th January 2003; 5th July 2003 and 14th July 2003 by attaching the petitioner's bank account.
(3.) Brief facts leading to the present petition are as follow :