TMI Blog1982 (9) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 22 of the Sales Tax Act pointing out certain apparent mistakes in the assessment order inasmuch as credit for the entire amount deposited by the petitioner was not given in the assessment order. By an order dated 20th July, 1972, the original assessment order was rectified and the demand was reduced to Rs. 24,959.24. Thereafter, a notice under section 21 of the Act was issued by the Sales Tax Officer and by an order dated 29th March, 1974, an additional demand of Rs. 10,000 was created. Against the original assessment order as well as against the order passed under section 21 of the Act the petitioner filed appeals which were allowed by the Assistant Commissioner (judicial), Sales Tax, and the case was remanded for fresh assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present petition in this Court praying for a writ of mandamus directing the Assistant Commissioner (Assessment), Sales Tax, Ghaziabad, to decide the application of the petitioner for refund and for a further direction to refund the amount of Rs. 28,842.30 together with interest at the rate of 18 per cent. This Court issued an ad interim mandamus directing the respondents to decide the application of the petitioner dated 10th January, 1978, within a period of two months or to show cause. It appears that by an order dated 30th April, 1982, respondent No. 2 rejected the application dated 10th January, 1978. By an amendment application the petitioner has prayed for quashing this order also. From the counteraffidavit it appears that on 11t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority shall, in the manner prescribed, refund to a dealer any amount of tax, fees or other dues paid in excess of the amount due from him under this Act. The proviso appended to this sub-section lays down that the amount found to be refundable shall first be adjusted towards the tax or any other amount outstanding against the dealer under this Act or under the Central Sales Tax Act and only the balance, if any, shall be refunded. As noted earlier for the assessment years 1948-49 and 1962-63 certain amounts had become refundable to the petitioner. However, for the assessment year 1967-68 a sum of Rs. 19,726.65 was ultimately found due against the petitioner. In January, 1978, the petitioner made an application for adjustment of this amount a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to any interest on the amount refundable to him. If the dealer has paid any amount in excess of his sales tax liability as determined under the assessment order he will be entitled to refund of the excess amount paid. If for some reason the assessing authority refuses or fails to pass an order directing refund of the excess amount paid, can it be legitimately urged that the dealer would not be entitled to any interest on the amount because no express order for refund has been passed. That could not possibly have been the legislative intent in enacting sub-section (2) of section 29 which entitles the dealer to claim interest if the excess amount is not refunded within three months from the date of order of refund passed by the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counter-affidavit that since the amount was more than Rs. 20,000 approval of Commissioner of Sales Tax had to be obtained and in that process the matter was delayed. No provision of the Act or the Rules framed thereunder have been brought to our notice which requires that if the amount of refund is more than rupees twenty thousand, approval of Commissioner of Sales Tax has to be obtained. The learned counsel for the department stated that certain departmental instructions have been issued to this effect, but no such instructions have been brought to our notice. Even if we assume that there are such departmental instructions they cannot be pressed in justification of the delay in refunding the amount due to the petitioner. The assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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