2016 (2) PLJR 9 IN THE HIGH COURT OF JUDICATURE AT PATNA RAMESH KUMAR DATTA, SUDHIR SINGH, JJ. M/s Geeta Prasad Singh & Co. Pvt. Ltd. - Petitioners Versus The State of Bihar through the Commissioner of Commercial Taxes & Ors. (In all) - Respondents CWJC Nos.3422, 3423, 3426, 3448 of 2015 Decided on : 10-08-2015 Advocate Appeared : For the Petitioners : Mr. Ramesh Kumar Agrawal (in all) For the Respondents : Mr Raj Nandan Prasad (in all) ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) It appears from the pleadings of the parties, specially the stand taken in the counter affidavits that for one reason or the other, the respondents are trying to delay the matters, including verification of TDS certificates in form C-II from the State authorities themselves. 2. It is submitted by learned counsel for the petitioner that the applications for refund of amounts in question have been filed on 09.07.2011. It is pointed out by him that despite an appellate order with respect to the period 2007-08 in favour of the petitioner quashing the demand raised, the recovery had been made under Section 47 of the Bihar VAT Act in a most illegal manner whereas the refund applications are being denied without any rhyme or reason. 3. In the aforesaid facts and circumstances, it is directed that refunds be made to the petitioner within a period of four weeks from today. 4. The writ applications are, accordingly, disposed of with the aforesaid directions.