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2015 (4) TMI 194 - SC - Indian LawsEntitlement to refund of the cess paid together with interest at 12 per cent p.a. - The West Bengal Rural Employment and Production Act, 1976 and The West Bengal Primary Education Act, 1973 - whether insofar as interest is payable after the Amendment Act is concerned, such interest would only be payable after assessment orders are passed (which on facts here, we are informed, were passed on 27.07.1993 and thereafter)? - Held that:- In our opinion, Mr. C. U. Singh, learned counsel appearing on behalf of the respondents, is right in saying that the interim order dated 16.06.1983 is self operative. In any case, the final order in Buxa Dooars Tea Company Ltd.'s case [1989 (5) TMI 56 - SUPREME Court] did not say anything to the contrary, and when both the judgment 'Buxa Dooars Tea Company Ltd [supra] and Goodricke Group Ltd. [1994 (11) TMI 353 - SUPREME COURT OF INDIA] and the interim order are read together, it is clear that the refund will have to be made together with 12 per cent interest. It is clear from a reading of Section 4B of the West Bengal Rural Employment and Production Act and Section 78C of the West Bengal Primary Education Act that where any sum is paid by or collected from an owner of a tea estate during a period commencing from 01.04.1981 or 14.04.1984, as the case may be, up to the date of the Amendment Act as rural employment cess or as education cess, such portion of the said sum as may become payable under the provisions of the Amendment Act shall, notwithstanding any judgment, decree or order of any court, be deemed to have been validly levied, paid or collected under the Amendment Act. This being the case, it is clear that Section 4B and Section 78C have changed the basis of the law as it existed when Buxa Dooars Tea Company Ltd.'s case was decided and consequentially, the judgment and interim order passed in Buxa Dooars Tea Company Ltd.'s case will cease to have any effect. Also, what would have been payable under the Act as unamended, is now payable only under the 1989 Amendment Act which has come into force with retrospective effect. In the present case, the 1989 amendment Act expressly seeks to remove the basis of Buxa dooars's judgment by retrospectively changing the basis of the levy of the cesses mentioned above. In the present case, what is done away with by the Amending Act of 1989 is a declaratory judgment holding the above cesses to be invalid. On all these grounds also the judgment in Madan Mohan Pathak's case is distinguishable.[1978 (2) TMI 209 - SUPREME COURT] However, insofar as interest is concerned, post Goodricke Group Ltd.'s case [supra], we are of the view that Mr. C. U. Singh is correct in supporting the impugned judgment as the case made it clear that the petitioners shall pay cesses stayed by an order of this Court along with interest at 12 per cent per annum. The expression "cesses stayed" has reference to the interim order dated 25.01.1990 which had stated that there would be no enforcement of demand under the Act or Rules and in the meanwhile, assessment may be made. We have been informed that assessments were made with effect from July, 1993 onwards and consequential demands have been made with effect from 1995 onwards. It is clear, therefore, that the impugned judgment is right in holding that with regard to the payment of interest by the petitioner on the amount of cess payable by virtue of the Goodricke Group Ltd.'s case, interest would only be payable from the respective dates of assessment for the various relevant periods till recovery.
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