TMI Blog1980 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts paid for the assessment years 1974-75 and 1975-76 to the petitioner pending disposal of the tax revision cases. In the affidavit filed in support of the petitions it was stated that against the order of the Assistant Commissioner, Kurnool, confirming the orders of the Commercial Tax Officer, Guntakal, for the assessment years 1974-75 and 1975-76, the petitioner filed appeals before the Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd June, 1979, before the Commercial Tax Officer, Guntakal, claiming refund of the amounts mentioned above and the Commercial Tax Officer, by his endorsement dated 5th July, 1979, informed the petitioner that the refund cannot be made as the orders of the Appellate Tribunal have been made the subject-matter of tax revision cases before the High Court and that the application would be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely affect the revenue, the assessing or the licensing authority may, with the previous approval of the Deputy Commissioner, withhold the refund till such time as the Deputy Commissioner may determine." Section 33-C makes it abundantly clear that if any proceeding under the Act is pending against an order giving rise to a refund to an assessee or licensee and the assessing or the licensing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal of T.R.C. by the High Court of Andhra Pradesh, Hyderabad." The above endorsement makes it clear that the question of refunding the tax as per the orders of the Sales Tax Appellate Tribunal, Hyderabad, will be considered only after the disposal of the tax revision cases by this Court. In our view, it is contrary to the provisions of section 33-C of the Act. The pendency of the tax revis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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