TMI Blog1978 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions, were made to pay sales tax with the commercial tax authorities. These were the assessments for the periods: (1) three quarters ending 30th September, 1950, (2) four quarters ending 30th September, 1951, and (3) four quarters ending 30th September, 1954. Such assessments were set aside by the Board of Revenue by an order dated 12th December, 1961, and the Board of Revenue directed reassessment on an adjudication as to whether and how far the respondents would be liable for such sales tax in the light of a Supreme Court decision that indivisible structural contracts do not constitute sale. As a result of the assessment thus directed by the Board of Revenue, the Commercial Tax Officer made the reassessment. In making the reassessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of sales tax. These applications succeeded and the learned single Judge, having directed such refund, the appellants have preferred the present appeals. The aforesaid facts are not in dispute and the only question, which has now been agitated before us, is as to whether, in view of the fact that two years after the aforesaid reassessment, when the Assistant Commissioner of Commercial Taxes initiated suo motu proceedings for revision under section 20(3) of the said Act and issued show cause notices on 18th December, 1967, the appellants could hold back the money which was repayable to the respondents until the disposal of the said proceeding. Before the learned single Judge, the appellants raised the same defence and contended that, unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scheme of section 12 and the Rules framed under the Act. The proviso to section 12 enables the dealer to apply for the refund either within 12 months from the assessment or within six months of the final order. The section, therefore, contemplates that refund can be enforced even prior to the final order provided the other conditions are fulfilled and the amount is determined to be one paid in excess of the dues assessed. Option lies with the dealer and not with the commercial tax authorities as to when he would enforce the refund. The Rules again provide that the refund orders are to be issued if it comes within rule 62 within 60 days from the date of the application. Such is the provision in the rule, while section 20(3) permits a suo mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n application, the assessing authority, if he is satisfied that the refund is due, shall, except as provided in rule 61 or rule 62, record an order sanctioning the refund and communicate the order to the applicant. Rule 61 provides that, if the assessing authority is the Commercial Tax Officer and if the amount to be refunded exceeds Rs. 1,000, he should forward the application together with his own opinion thereon to the Assistant Commissioner for orders. Rule 62 then provides that within 30 days from the date of submission of the application under rule 61, the Assistant Commissioner shall record his order in writing and shall communicate it to the Commercial Tax Officer for necessary action. Rule 63 provides for issue of refund payment or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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