TMI Blog1996 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax in implementation of the orders of the appellate authority can be passed after order under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") has been passed by the concerned authorities. 2.. The question arises in the following circumstances. The petitioner approached the Appellate Deputy Commissioner against the order of assessment for the years 1983-84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Deputy Commissioner, Commercial Taxes issued order dated July 25, 1996 under section 33-C of the Act withholding refund of interest, and the writ petition therefore be dismissed. 4.. Learned counsel for the petitioner contends that as the order under section 33-C of the Act was not passed when the petitioner approached this Court this Court shall set aside the order withholding refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 33-C of the Act empowers the Deputy Commissioner to grant approval for withholding refund. Section 33-C of the Act reads as follows: "33-C. Power to withhold refund in certain cases.-Where an order giving rise to a refund to an assessee or licensee is the subject-matter of an appeal or further proceeding, or where any other proceeding under this Act is pending and the assessing or the licensin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner was given effect on July 25, 1996. Therefore, we are unable to say that the action of the respondent in not refunding the tax is illegal and arbitrary. We are also unable to agree with the contention of the learned counsel for the petitioner that the order under section 33-C of the Act should be passed within two months within which time the assessing authority under rule 35 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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