Judgment :- 1. This writ petition has been filed praying that this Court may be pleased to issue a writ of Mandamus to direct the second respondent to refund the amount of Rs.82,056/-, collected from the petitioner, as interest, illegally, under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006. 2. The learned counsel appearing for the petitioner had submitted that the amount of Rs.2,56,701/- had been paid as tax, to the second respondent, without any assessment order being issued to the petitioner. The second respondent had adjusted the amount of Rs.2,56,701/-, paid by the petitioner, for the assessment order passed thereafter. However, the amount of Rs.82,056/- paid by the petitioner, as interest, under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006, had not been repaid to the petitioner, till date, in spite of several representations made by the petitioner. 3. In view of the averments made in the affidavit filed in support of the writ petition and in view of the submissions made by the learned counsels appearing for the parties concerned, it is found that the petitioner had paid a sum of Rs.2,56,701/-, as tax, for the assessment years 2007-2008, 2008-2009 and 2009-2010, during the inspection of the business premises of the petitioner, conducted by the Commercial Tax Officer (Enforcement), Kangeyam, on 17.5.2010. 4. No counter affidavit has been filed by the respondents. 5. Even though the learned counsel appearing for the respondents had submitted that the amount of Rs.82,056/- paid by the petitioner, as interest, may be permitted to be adjusted for future payments of tax, to be paid by the petitioner, this Court finds it appropriate to direct the second respondent to repay the amount of Rs.82,056/-, paid by the petitioner, as interest, under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006, to the petitioner, within a period of six weeks from the date of receipt of a copy of this order. 6. The writ petition is ordered accordingly. No costs.