TMI Blog2000 (11) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Authority under the Haryana General Sales Tax Act, 1973. Thereafter, the petitioner submitted application dated September 18, 1999 to the Assessing Authority for refund of Rs. 22,000 deposited at the time of filing of appeal. After about nine months, it's representative submitted representation, annexure P3, dated June 14, 2000 to the Deputy Excise and Taxation Commissioner, Rohtak, for refund of Rs. 22,000 with interest. Having failed to evoke any response either from the Assessing Authority or from the Deputy Excise and Taxation Commissioner, Rohtak, the petitioner submitted representation, annexure P4, dated September 11, 2000 to the Prohibition, Excise and Taxation Commissioner, Haryana, for directing the concerned authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, shall, in the prescribed manner, refund to a dealer or to any other person the amount of tax or penalty or interest paid by him in excess of the amount due from him under this Act, either by a refund voucher or, at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period: Provided that the Assessing Authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the dealer and shall then refund the balance, if any. (2) Where an amount required to be refunded by the Assessing Authority to any person by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order." 6.. A conjoint reading of the provisions quoted above shows that the Assessing Authority is under an obligation to refund the amount of tax, penalty or interest paid by the dealer either by way of refund voucher or at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period. This is subject to the exercise of discretion by such authority to first adjust the amount to be refunded towards the recovery of any amount due from the dealer on the date of adjustment and then refund the balance. Section 44 of the Act provides for withholding of the refund if the order pursuant to which refund is claimed becomes subject-matter of the appeal or any other proceedings made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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