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TMI Blog2008 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... called "IPR 1989") by filing an application on January 22, 1991. As the same was not granted, he filed OJC No. 6198 of 1994 which was decided vide judgment and order dated May 5, 1995 (Ipitata Sponge Iron Ltd. v. State of Orissa [2001] 122 STC 259 (Orissa)). Subsequent thereto, respondent No. 5 recommended the case of the petitioner for granting benefit of tax holidays vide letter dated March 10, 1997. As no action was taken in pursuance of the said letter, the petitioner again approached this court by filing OJC No. 5990 of 1997 which was also disposed of Tata Sponge Iron Ltd. v. State of Orissa [2001] 122 STC 354 (O making certain observation and issuing certain direction to the respondent to consider the claim of the petitioner. It' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is, to prevent a man from retaining the money of, or some benefit derived from, another which it is against conscience that he should keep. Such remedies in English law are generically different from remedies in contract or in tort, and are now recognised to fall within a third category of the common law which has been called quasicontract or restitution. It is no longer appropriate to draw distinction between law and equity. Principles have now to be stated in the light of their combined effect. Nor is it necessary to canvass the niceties of the old forms of action. Remedies now depend on the substance of the right, not on whether they can be fitted into a particular framework. The right here is not peculiar to equity or contract or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on proper proof. In Amar Nath Om Parkash v. State of Punjab [1986] 62 STC 130 (SC); AIR 1985 SC 218, the apex court observed that a mere declaration that the levy and collection of fee in excess of the required amount would automatically vest in the dealer, the right to get excess amount when in fact he did not bear the burden of it and the morale and equitable owner of it was the consumer public to whom burden had been passed on. Similar view had been taken by the Supreme Court in Indian Oil Corporation v. Municipal Corporation, Jullundhar AIR 1993 SC 844. In State of Rajasthan v. Novelty Stores AIR 1995 SC 1132, the apex court observed as under: "The orders of the High Court in the impugned appeals are to be set aside on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other person, i.e., consumer. In absence thereof, the money paid by somebody else cannot be claimed by him. The court held as under: "...Where the burden of duty has been passed on, the claimant cannot say that he has suffered any real loss or prejudice. Real loss or prejudice is suffered in such a case by the person who has ultimately borne the burden and it is only that person who can legitimately claim its refund. But where such person does not come forward or where it is not possible to refund the amount to him for one or the other reasons, it is just and appropriate that amount is retained by the State, i.e., by the people. The doctrine of unjust enrichment is a just and solitary doctrine. The power of the court is not meant to be exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer submitted that if tax holidays period is extended by two months it can legally avail exemption for a period of five years. It is thus seen that the dealer-company expresses its difficulty in returning the sales tax so collected to its purchasers. He however wants that two months tax holiday period should be extended to him as it did not avail tax exemption during the month of December 1994 and January 1995. The dealer-company furnished a list of dealers from whom he collected tax during the month of December 1994 and January 1995. But in view of the difficulties expressed in returning the taxes to the purchasers the dealer-company's scope to enrich itself cannot be overruled and I am not satisfied that the dealer-company wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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