TMI Blog1961 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ry out his statutory obligations under s. 14 of the Act. The High Court normally does not entertain a petition under Art. 226 of the constitution to enforce a civil liability arising out of a breach of contract or a tort to pay and amount of money due to the claimant and leaves it to the aggrieved party to agitate the question in a civil suit filed for that purpose. But an order for payment of money may sometimes be made in a petition under Art. 226 of the constitution against the State or against an officer of the State to enforce a statutory obligation. The petition in the present case is for enforcement of the liability of the Collector imposed by statute to refund a-tax illegally collected and it was maintainable: but it can only be all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as tax and Rs. 2,917-11-0 as penalty. The following table sets out the tax and penalty paid to the Sales Tax Authorities for the twenty quarters:- Srl. No. Circle Name Registration No Tax paid Penalty paid Total amount paid Rs. A.P. Rs. A.P. Rs. A.P. 1. PU II 1755 35636 7 0 350 00 35686 70 2. BA 1596 53990 6 6 310 00 54300 66 3. BA 1596A 2719 30 . .. 2719 30 4. MB 806 3376 60 1352 40 4728 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate writ or directions direting the State of Orissa and its Sales Tax Officers to refund the amount of sales tax and penalties realised from the appellant. Following the judgment of this Court in the State of Madras v. Gannon Dunkerly , Co., Ltd.( [1959] S.C.R) which confirmed the decision of the Madras High Court in 5 S.T.C. 216, the High Court declared that the assessment of sales tax was not in accordance with law and directed that no steps, either by certificate proceedings or otherwise should be taken to realise the arrears of sales tax in respect of those contracts. The High Court also directed refund of tax paid, if recovery thereof was not barred under 8.14 of the Orissa Sales Tax Act 1947 on the date of the filing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, either by cash payment or, at the option of the dealer, by deduction of such excess from the amount of tax due in respect of any other period: Provided that no claim to refund of any tax paid under this Act shall be allowed unless it is made within twenty-four months from the date on which the order of assessment was passed or within twelve months of the final order passed on appeal, revision, review or reference in respect of the order of assessment, whichever period is later." By the first paragraph, 8. 14 imposes an obligation upon the Collector to refund to a dealer any amount paid by such dealer in excess of the amount due from him under the Act. But- the obligation is restricted; refund is not to be made unless an application is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power to legislate in respect of refund of tax improperly or illegally collected, imposition of restrictions on the exercise of the right to claim refund will not be beyond the competence of the Legislature. Granting refund of tax improperly or illegally collected and the restriction on the exercise of that right are both ancillary or subsidiary matters relating to the primary head of tax on sale of goods. The provisions of s.14 of the Act are therefore not ultra vires the State Legislature. It is not necessary to consider in this case whether s. 14 prescribes the only remedy for refund of tax unlawfully collected by the State. The appellants have not filed any civil suit for a decree for refund of tax unlawfully collected from them. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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