VASAVADATTA CEMENTS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WRIT petition is by a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). The petitioner has sought for quashing of the order dated February 4, 2000 (copy at annexure H) passed by the Chief Electrical Inspector, Government of Karnataka, whereunder the concerned officer had indicated that while the petitioner was entitled for refund in respect certain sales tax payments made for a particular period mentioned in the order but also declined to grant the remaining amount of refund claimed. It is aggrieved by this order, the present writ petition is filed.

(2.) SUBMISSION of Sri Pramod N. Kathavi, learned Counsel for the petitioner, is that the order declining refund in respect of major portion of its claim which was for a sum of Rs. 3,48,290 and allowing refund to an extent of Rs. 23,760 under the impugned order is clearly contrary to the Government notifications allowing refunds in respect of persons like the petitioner who had set up certain industries pursuant to certain incentive schemes offered by the Government as its industrial policy ; that on an erroneous understanding of the relevant notification and referring to a notification which was not relevant to the petitioner, the authority has declined entitlement for refund ; that the order requires to be quashed, etc.

(3.) THIS order issues with the concurrence of Finance Department vide U.O. No. FD 40 CSI 85 dated October 24, 1985. By order and in the name of the Governor of Karnataka, Sd/- ( Thulasiramaiah) Under Secretary to Government, Public Works, CAD & Electricity Dept. To :... 5. The Government Order No. DE 210 EEB 95, Bangalore, dated November 23, 1995, reads as under: Proceedings of the Government of Karnataka Sub : Power Generation by Industrial Units through captive generation sets--Extending concessions--Reg. Read: Government Order No. DE 97 PPC 92 dated June 8, 1992 Preamble: