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TMI Blog1990 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... cashewnuts amongst other things, purchased quantities of cashewnuts during the financial year, 1983-84. The Assistant Soil Conservation Officers from whom he purchased the cashewnuts realised different amounts totalling a sum of Rs. 12,250.22 from him towards sales tax. There is no dispute, and it is a matter of fact which also appears from the appellate order of the Sales Tax Tribunal, that the Assistant Soil Conservation Officers have already deposited the amounts so collected from the petitioner in Government Treasury and that such payments have also been certified by the concerned Sales Tax Officers. Such tax was, however, not collectible by the Assistant Soil Conservation Officers since sale of cashewnuts is subject to purchase tax onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties I and 2 for adjournment to file counter-affidavit to find out whether the amount paid by the petitioner to the Assistant Soil Conservation Officers has been paid to the Commercial Tax Department. Since it was submitted by the learned Standing Counsel that the counter-affidavit would only consist of such fact, but the very appellate order of the Tribunal itself states that the concerned Sales Tax Officer has himself certified the payments to have already been deposited in the Government Treasury, and the entire question is a pure question of law only, we did not find any justification for adjournment. 3.. The question of adjustment of amounts paid erroneously as tax with the tax levied under the statute have been subject-matter of dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ....... * * * ........ In our jurisdiction, social justice is a pervasive presence; and so, save in special situations it is fair to be guided by the strategy of equity by asking those who claim the service of the judicial process to embrace the basic rule of distributive justice, while moulding the relief, by consenting to restore little sums, taken in little transactions, from little persons, to whom they belong." * * * "Article 226 grants an extraordinary remedy which is essentially discretionary, although founded on legal injury. It is perfectly open for the court, exercising this flexible power, to pass such order such as public interest dictates and equity projects. " 4.. Since it is admitted that the amounts paid by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein the plea was termed as a negative one and to be one which is not very palatably urged by the State. 5.. In the result, we would allow this writ petition, quash the order of the opposite party 3 and issue a direction to the opposite party 2 to adjust the amount paid by the petitioner as sales tax to the Assistant Soil Conservation Officers towards the tax assessed upon him as per annexure 2. An apprehension has been expressed by the learned Standing Counsel that since the tax paid by the petitioner to the Assistant Soil Conservation Officers were paid mistakenly, it is permissible for those officers to claim refund of the amount. It must be said that as a necessary consequence of the adjustment in pursuance of our decision, no suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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