9911796707
TMI Blog1989 (11) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... er registered under the Orissa Sales Tax Act, 1947. He applied for refund of Rs. 23,937.29 paid in respect of quarter ending December 31, 1975 to December 31, 1988, excepting quarter ending June, 1977. Applications for refund made by the petitioner having been rejected on the ground that section 14-A of the Orissa Sales Tax Act, 1947, was ultra vires, petitioner approached this Court for issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght accrued under the said provision would be available to be exercised in view of section 5 of the Orissa General Clauses Act, 1937, which reads as follows: "5. Effect of repeal.-Where any Orissa Act repeals any enactment hitherto made, or hereafter to be made, then, unless a different intention appears, the repeal shall not- (a) revive anything not in force or existing at the time at which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main question involved in the writ application. For considering the same, section 14-A which has stood repealed is to be kept in mind. It reads as follows: "14-A. Refund of tax in special cases.-Notwithstanding anything contained in this Act or in any other law for the time being in force where any amount is either deposited by any person under sub-section (3) of section 9-B or paid as tax b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to consider (i) whether the amount claimed as refund was paid as tax or otherwise by the dealer, (ii) whether the application for refund has been made within the period prescribed under section 14, proviso. Finality of any order of assessment wherefrom order of refund does not flow would not affect the claim of the dealer since the same is excluded by the non obstante clause"Notwithstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable by him under the Act, Rules and notifications thereunder. Petitioner is directed to appear before the Commissioner with a copy of this order on December 11, 1989, on which day the Commissioner shall fix a date for hearing the petitioner and shall dispose of the same on or before January 11, 1990. 7.. In the result, the writ application is allowed. Annexure 1 is quashed. Let a writ in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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