(1.) This order will dispose of C.W.P. No. 6555 of 2007 and C.W.P. No. 11149 of 2007. The matter has been placed before us in the light of the order of the honourable Supreme Court dated September 18, 2009, inter alia, to the following effect:
(2.) On appeal being filed by the State, the matter has been remanded to consider the effect of section 44(2) of the Act, as mentioned above. However, the honourable Supreme Court directed the Department to refund the amount, which according to the petitioner has since been made.
(3.) We have heard learned counsel for the parties on the question of applicability of section 44(2) of the Act.