TMI Blog2004 (7) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... on alleged erroneous basis for blocking the refund and for frustrating the petitioner's claim of interest thereon. In the instant case the assessee was assessed under the provisions contained in the Delhi Sales Tax on Works Contract Act, 1999. For the purpose of assessment, refund etc. the provisions contained in the Delhi Sales Tax Act, 1975 are to apply, mutatis mutandis. The assessment order is placed on record at Page 26A (English version). Reading the order it is very clear that all quarterly returns were made available on the records and a penalty of ₹ 500/- was imposed for late filing of return. For verification of tax, the contractor had submitted proof which was available on record. In response to the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dates and ultimately on 14th August, 2003 the assessing officer made the order which reads ''Dealer is asked to file the present addresses of sub contractor and Sales Tax Wards, Tax deposited figures of each. But he refused to sign and left office. Application is not kept in abeyance and is rejected.'' The same is signed on 14th August, 2003. From the original it transpires that the word ''not'' is subsequently added and so also the words ''and is rejected''. It is clear that from the colour of the ink and from the writing that they were added subsequently. Even the context suggests the same conclusion. If the application was being rejected there was no reason in saying that the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty (if any) due in respect of any other period: PROVIDED that the Commissioner shall first apply such excess towards the recovery of any amount in respect of which a notice under section 25 has been issued and shall then refund the balance, if any. Explanation: When no assessment is made, the due tax paid under section 21 by the dealer shall be deemed to be the tax payable under this Act. (2) Where on account of death, incapacity, insolvency, liquidation or other cause a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund for the benefit of such person or his estate. (3) No cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculation of interest under sub-section (4), such question shall be determined by the Commissioner whose decision thereon shall be final. (6) Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the Commissioner is of opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may withhold the refund till such time as the Commissioner may determine. (7) In any claim for refund, it shall not be open to the dealer to question the correctness of any assessment or other matter decided which has become final conclusive or ask for a review of the same and the dealer shall not be entitled to any relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. No relief except refund which is already determined can be allowed. In the same way Assessing Officer cannot go beyond that. One may file appeal or other proceedings against the assessment order. But so far as refund application is concerned, when amount is determined once cannot go beyond that. Sub-section (3) of Section 30 refers to the limitation period for such an application and when the application is within time then as per the mandate of the Section the amount is required to be refunded (except as otherwise provided in the act). In so far as sub-section (6) is concerned, reading the same it appears that the Commissioner can exercise his discretion to withhold the refund in the circumstances mentioned herein and not otherwise. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
