BRIGHT ELECTRIC CO. Vs. ASST. COMMISSIONER

JUDGEMENT

(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. The dispute relates to the assessment year 2003-04. The assessment order was passed on January 31, 2007 creating a demand of Rs. 84,324. Being dissatisfied with the assessment order, the said order was rectified under section 22 of the Act on April 23, 2007 and the demand was reduced to Rs. 30,781.20.

(2.) The matter was carried in appeal before the Joint Commissioner (Appeals), Trade Tax-II Noida who vide his order dated September 18, 2007 allowed the appeal in part and reduced the tax liability by Rs. 19,927.

(3.) The present writ petition is in the nature of mandamus directing respondent No. 1 to refund a sum of Rs. 1,67,353 along with interest and interest on interest for the assessment year 2003-04.