9911796707
TMI Blog1971 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... -64, 1964-65 and 1965-66, the petitioners were assessed to sales tax under the Madras General Sales Tax Act and under the Central Sales Tax Act. The petitioners took up the original orders of assessment on appeal and contended that the turnover which related to the braided cords and tapes could not be included in the assessable turnover. But the appellate authority did not accept this contention. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revise the orders, as there was no error to be rectified therein. As against the said orders of the appellate authority refusing to rectify the orders under section 55 of the Act, these four writ petitions have been filed, two for the issue of writs of certiorari and the other two for refund of the amounts involuntarily paid by the petitioner and which payment ought to be deemed to be a payment un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose. Further, the petitioners cannot take advantage of a supervening decision of a court and base the same as their cause of action for obtaining a refund of money which according to them was paid under a mistake of law or of fact. They did not pursue the matter further but took the appellate order as final and binding on them and paid the tax as well. In these circumstances, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an assessee to implement the lawful order of assessment, I am unable to issue writs of mandamus compelling the respondent to refund the taxes paid by the petitioners in the manner stated above. There is no public duty on the part of the respondent to act in the matter and refund the amounts claimed. Therefore, the other two writ petitions, W. P. Nos. 4789 of 1968 and 3330 of 1969 are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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