JUDGMENT By the judgment dated August 6, 1992 [Reported in [1993] 88 STC 337.] a Division Bench of this Court held that tax cannot be levied on "gudakhu" or "gurakhu" as the expression "tobacco" covers it. Accordingly, it was held that the respondent/writ petitioner is entitled to exemption under the West Bengal Sales Tax Act and also under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The consequences of the said order is that the assessments which had been made stood set aside and quashed and the petitioner is entitled to the refund of the sum that was collected by the sales tax authorities under the provisions of the aforesaid Acts. This application has been made by the respondent/writ petitioner for clarification of the said order that the respondent/writ petitioner is entitled to interest on the sums refundable under the Bengal Finance (Sales Tax) Act, 1941, West Bengal Sales Tax Act, 1954 and Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The respondent/writ petitioner has also asked for a direction for payment of interest from 1975 onwards at the rate of 2 per cent per annum until payment on the sums refundable under the Bengal Finance (Sales Tax) Act, 1941, West Bengal Sales Tax Act, 1954 and Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. It is stated that a sum of Rs. 9,825.50 was deposited before 1975 under the West Bengal Sales Tax Act, 1954 and a further sum of Rs. 49,921.74 was deposited as and by way of entry tax. In view of the judgment referred to above, the assessments which had been made denying the exemption have to be revised and the respondent/writ-petitioner will be entitled to refund of the said sums of Rs. 9,825.50 and Rs. 49,921.74. It is stated that the said amounts have not yet been refunded. In the judgment of the Division Bench referred to above, there was no direction of payment of any interest. Our attention has been drawn to section 10B of the Bengal Finance (Sales Tax) Act, 1941 and section 8B of the West Bengal Sales Tax Act, 1954. Section 10B of the Bengal Finance (Sales Tax) Act, 1941 and section 8B of the West Bengal Sales Tax Act, 1954, are set out hereunder : "Section 10B. Interest payable by the Commissioner. Our attention has been drawn to section 10B of the Bengal Finance (Sales Tax) Act, 1941 and section 8B of the West Bengal Sales Tax Act, 1954. Section 10B of the Bengal Finance (Sales Tax) Act, 1941 and section 8B of the West Bengal Sales Tax Act, 1954, are set out hereunder : "Section 10B. Interest payable by the Commissioner. - The Commissioner shall, in the prescribed manner, pay a simple interest at the rate of two per centum for each English calender month of delay in making refund to a dealer the amount of tax paid in excess which arises out of an order under section 20 or section 21, passed after the date of coming into force of section 3 of the West Bengal Taxation Laws (Second Amendment) Act, 1983, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made in the manner referred to in section 12, upon the amount of tax refundable to him according to such order." "Section 8B. Interest payable by the prescribed authority. - The prescribed authority shall, in the prescribed manner, pay a simple interest at the rate of two per centum for each English calendar month of delay in making refund to a dealer the amount of tax paid in excess which arises out of an order under section 12 or section 12A passed after the date of coming into force of section 5 of the West Bengal Taxation Laws (Second Amendment) Act, 1983, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made in the manner, referred to in section 11, upon the amount of tax refundable to him according to such order." There is however no provision for payment of interest under the Entry Tax Act. After hearing the learned advocates appearing for the parties we dispose of this application by the following order : So far as the amount of Rs. After hearing the learned advocates appearing for the parties we dispose of this application by the following order : So far as the amount of Rs. 9,825.50 is concerned the petitioner will be entitled to refund along with interest in accordance with section 10B of the Bengal Finance (Sales Tax) Act, 1941 or section 8B of the West Bengal Sales Tax Act, 1954, as the case may be. There is no provision for payment of interest under the Entry Tax Act. However, having regard to the fact that the Government had enjoyed the benefit of the said sum of Rs. 49,921.74 since 1975 and such refund has not yet been made in spite of the decision of this Court rendered on 6th August, 1992, we direct the concerned authorities to pay interest on the said sum of Rs. 49,921.74 at the rate of 12 per cent per annum from the date of the judgment of the trial court dated 11th June, 1985 till the date of the refund. It may be mentioned that since it has been held that the Government had no authority to levy tax on "gudakhu" or "gurakhu", the collection was illegal and accordingly, the Government have to compensate the assessee in respect of the money which is being enjoyed wrongfully by the Government so long. Let the State respondents act in accordance with the directions contained in this order within two months from the date of communication of this order. Mr. Dutta has submitted that he did not have any opportunity to verify, whether the amounts mentioned hereinbefore are correct or not. In that view of the matter, before making any refund the State respondents will look into the challans or any other documents in support of the payment made which shall be produced by the respondent/writ petitioner before the appropriate authority. The application is disposed of accordingly. There will be no order as to costs. All parties concerned to act on a signed copy of this dictated order on the usual undertaking. Application disposed of accordingly.