TMI Blog2005 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... he said assessment year 2003-04. The assessing authority rejected the claim of the petitioner that the entire turnover is exempted from the tax in view of G.O. Ms. No. 1091 dated June 10, 1957 and accordingly levied the tax on the disputed turnover, which inter alia, includes the sale turnover of cream and SNF (solid not containing fat). 2.. The petitioner preferred an appeal under section 19 of the Act before the second respondent challenging the order of the assess ment dated August 20, 2004. That at the time of filing of the appeal, the petitioner, as is required under the second proviso to sub-section (1) of section 19 of the Act, has deposited an amount of Rs. 7,01,282 being 12.5 per cent of the disputed tax for maintaining the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order dated June 17, 2005 required the respondents to file counter within two weeks. The matter came up for consideration on July 1, 2005 and was again adjourned at the request of the learned Standing Counsel for the department and again was taken up on July 8, 2005 on which date the court made an observation that it is eminently a fit case where the department is required to refund the amount. Nothing happened thereafter. The matter came up for consideration before us on August 3, 2005 on which date we have also expressed our opinion that it is a fit case where the department should refund the amounts and preferably by handing over either demand draft or cheque for the said amount in the court itself to the learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner as is required under section 21(2) of the Act. The high handed and arbitrary action of the respondents is required to be deprecated and we accordingly do so. 8.. For the aforesaid reasons, this writ petition is allowed as prayed for. There shall be a direction to the respondents to forthwith refund the amount of Rs. 7,01,282 deposited by the petitioner for the assessment year 2003-04 at the time of preferring the appeal before the second respondent within a period of one week from the date of receipt of a copy of this order. The petitioner is entitled to payment of interest at the rate of 18 per cent on the said amount. The order shall be complied with and it is made clear that under no circumstances will further extensio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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