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2010 (4) TMI 1000 - MADRAS HIGH COURTInterest claim as contemplated under section 24(4) of the Tamil Nadu General Sales Tax Act rejected Held that:- Reading section 24(4) of the Tamil Nadu General Sales Tax Act and rule 32(2) of the Tamil Nadu General Sales Tax Rules into section 39A of the Tamil Nadu General Sales Tax Act, when the giving effect order under section 39A had not been made within the 90 days' time from the date of receipt of the order of the appellate authority, the petitioner is entitled to be granted interest on the expiry of 90 days from the date of receipt of the appellate authority's order. When the order of the appellate authority has attained finality, the sheer absence of a provision prescribing any time-limit, in section 39A does not justify the view of the respondents that the petitioner is not entitled to claim interest as contemplated under section 24(4) of the Tamil Nadu General Sales Tax Act. Thus on account of the extraordinary delay in passing an order under section 39A of the Tamil Nadu General Sales Tax Act by nearly 13 months in the case of assessment years 1998-99 and 1999-2000 and in the case of assessment year 1997-98, by more than 29 months, no hesitation in granting the relief to the petitioner, thereby directing the first respondent to pay interest to the petitioner at 12 per cent per annum on the refund ordered on expiry of the 90th day from the date of receipt of the appellate order for the assessment years 1997-98, 1998-99 and 1999-2000. The first respondent shall pass the order granting interest as per section 24(4) of the Tamil Nadu General Sales Tax Act within a period of twelve weeks from the date of receipt of a copy of this order.
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