BHARAT BRIQUETTES INDUSTRIES Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) A very small matter which should have been solved by the State authorities has come before this Court at the instance of the Petitioners. The claim of the Petitioners is only with regard to the refund of the sales tax amount. There is no dispute that the Petitioners are entitled to the refund. However, the amount has not been refunded to the Petitioners because of the laches, negligence and inaction on the part of the State authorities, namely, the Sales Tax authorities and the Treasury Officer.

(3.) Be that as it may, after having heard learned Counsel for the parties, we issue following directions: