TMI Blog2016 (2) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... The requirement of law under Section 39 of the Act is that the Superintendent of Taxes or the Agricultural Income Tax Officer is required to refund to an assessee any sum paid by the assessee in excess of the sum due from the said assessee under the Act. Discretion vests with the assessee to opt for receiving the amount by way of set-off against the sum in respect of any other assessment year. The provision for payment of interest for delay caused in making refund is also provided. As regards the remission under Section 39 A, the State Govt. for the purpose of remitting the whole or part of the amount of the tax, interest or penalty payable in respect of any year by an assessee, the conclusion has to be reached by recoding reasons in writi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike date issued under the hand of the Agricultural Income Tax Officer in the office of Commissioner of Taxes, Assam, are assailed in the present proceedings. 3. The petitioner is a Tea Company assessable to agricultural income tax under the Assam Agricultural Income Tax Act, 1939 (for short the Act ). The case laid out by the petitioner is that a substantial amount by way of refund is due to the petitioner under the aforesaid Act as well as in respect of the interest on such refund for earlier assessment years. However, the Respondent No.4 without refunding or adjusting the same against the current tax liabilities of the petitioner, had issued the impugned orders of Assessment and the Notice of Demand. Particular reference is made to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for an appeal against the assessment made under the Act. Mr. Nath submits that having regard to the legislative intent as propounded under the provisions of the aforesaid Act, 1939, the High Court under Article 226 should only exercise its jurisdiction consistent with the provisions of the Act. In other words, it is contended that when a statutory remedy by way of an appeal is created by law for redressal of grievances, the remedy by way of a writ petition should not be entertained at the very first instance by ignoring the statutory dispensation. To buttress his argument, Mr. Nath relies upon the decision in the Union of India and others vs- Major General Srikant Sarma and another reported in (2015) 6 SCC 773. Mr. Nath also submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the sum in respect of any other assessment year. The provision for payment of interest for delay caused in making refund is also provided. As regards the remission under Section 39 A, the State Govt. for the purpose of remitting the whole or part of the amount of the tax, interest or penalty payable in respect of any year by an assessee, the conclusion has to be reached by recoding reasons in writing. 6. In case of NC Mukerjee and Company (supra), it has been held that before the Certificate Officer executes the demand, the amount refundable to the assessee should be ascertained by the concerned Income Tax Officer so that the demand may be executed only for the balance. Also in case of Kamrup Construction Pvt. Ltd. (supra), it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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