TMI Blog1973 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Sales Tax Officer. This writ application was filed on 29th March, 1971, to quash the said order of rejection and for a direction to the Sales Tax Officer to refund the amount. In the original application there was also a prayer for quashing the various assessments in regard to the years 1962-63 to 1967-68 (annexure 1 series). In the counter-affidavit it was contended that until the assessments were quashed no refund was admissible and since no prayer had been made for quashing of the assessments the writ application was not maintainable. Various other contentions were also raised with a view to disputing the claim for refund. Thereupon the petitioner made an application for amendment asking for quashing of the assessments. Such an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aliar[1968] 22 S.T.C. 376 (S.C.). By Central Act 28 of 1969 the Central Sales Tax Act was amended. Sections 9 and 10 of this amended Act are material for our purpose. "9. Validation of assessments, etc.-(1) Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, any assessment, reassessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, reassessment, levy or collection under the provisions of the principal Act before the 9th day of June, 1969, shall be deemed to be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or any portion of the turnover relating to such sale and no such tax could have been levied or collected if the amendments made in the principal Act by this Act had not been made, then, notwithstanding anything contained in section 9 or the said amendments, the dealer shall not be liable to pay any tax under the principal Act, as amended by this Act, in respect of such sale or such part of the turnover relating to such sale. (2) For the purposes of sub-section (1), the burden of proving that no tax was collected under the principal Act in respect of any sale referred to in sub-section (1) or in respect of any portion of the turnover relating to such sale shall be on the dealer effecting such sale." 3.. The assessments are not open to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made by mistake of law, a situation emerges where a claim for refund would be maintainable. If some money has been paid by way of tax though it is not the due of the State certainly the State would not keep that amount. This principle has been more or less settled as law by now. 6.. There is, however, a big hurdle for the petitioner before any relief could be admissible to it. While the petitioner has contended that it has not collected the tax because such tax could not be levied or collected in respect of the sales constituting the turnover in question but for the amending Act, the revenue has taken the stand that as a fact such tax has been collected and that is why without raising any protest the assessee had paid Rs. 18,375.26 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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