TMI Blog2002 (3) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... attorney-holder in respect of receiving the refund on account of the petitioners on the basis of the power of attorney but the authority refused to refund the respective amounts through her. 2.. Mr. L.K. Gupta, learned Senior Counsel appearing on behalf of the respondents, contended that letters were sent by registered post with A/D but those were returned by saying "not claimed". In one of such cases, no such building exists where the office of such petitioner claimed to be exist. In such circumstances, Mr. Gupta has brought to my notice the appropriate provision of law. It appears from section 19 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 that such refund will be made to the dealer by whom such tax has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o that in future no claim can be raised by any of the parties other than the power of attorney-holder or person identified by such power of attorney-holder. Upon perusing the definition clause under the Act I find "dealer" means a person, who either on his own account or on account of a principal causes entry or takes delivery or entitled to take delivery of the goods on such entry in the local area. The consignor can nominate any person as dealer. If one does not receive the goods upon entry and goods are sold to a third party, he or she may be treated as dealer. Therefore, the meaning of the word "dealer" for the purpose of recovery of tax is very wide. Generally a man who deals with something can be construed as "dealer". Suppose one is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, I can understand the agony in the mind of the authority. 4.. Therefore, the disbursement will be made by the authority to the power of attorney-holder or the person identified by the power of attorney-holder as dealer, and in such cases disbursement so made will be treated as refund to the respective dealer in compliance with the disbursement under section 19 read with rule 25(5) and proviso thereunder. Thereafter the disbursement was actually made to the dealer or not will be sole responsibility of the power of attorneyholder. Disbursement will be made as expeditiously as possible but not beyond the period of three months from the date of communication of this order. 5.. At the time of passing this order, a dispute cropped up as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot want to go to such controversial chapter for the purpose of imposition of any cost. Therefore, no payment of cost is allowed under the order of the court either for making this writ petition before this Court or for any claim of refund to be made by the authority concerned. 6.. Thus the writ petition stands disposed of. 7.. Let xeroxed certified copy of this judgment be supplied to the parties by the department within seven days from the date of putting in requisition for drawing up and completion of the order as well as the certified copy thereof. 8.. All parties are to act on a xeroxed signed copy minutes of the operative part of this judgment upon usual undertaking and as per the satisfaction of the officer of this Court in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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