CLARIDGES HOTEL PVT LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) .In this petition, under Article 226 of the Constitution, the petitioner has prayed for a mandamus, directing the respondents to refund to the petitioner with interest a sum of Rs.1,65,710/-, in terms of an assessment order dated 14th July, 1980, relevant to assessment year 1976-77. The facts giving rise to the filing of the petition may be summarised as under:

(2.) . The petitioner-company is running a hotel in Delhi and is registered as a dealer under the Delhi Sales Tax Act, 1975 (for short the Act ). For the assessment year 1976-77, the respondent-assessing authority completed the assessment proceedings in terms of an order of assessment dated 14th July, 1980. Relying upon the decision of the Supreme Court in M/s.Northern India Caterers (India) Ltd. Vs. Lt. Governor of Delhi, (1978) 42 STC 386, the assessing authority held that while sales made to non-residents were exigible to sales tax those made to residents in the hotel were not. It accordingly finalised the assessment and determined a total tax liability of Rs.1,53,963.45 as against an amount of Rs.3,19,673.17 deposited by the petitioner towards tax. The excess amount of Rs.1,65,709.72 was, consequently, held refundable to the petitioner.

(3.) The petitioner's grievance in the present writ petition now is that although the assessment order held it entitled to the refund of the amount aforementioned and although repeated requests for refund of the said amount have been made in writing to the respondents, the later have not done the needful. A mandamus, directing the respondents to refund the amount, has therefore, been prayed for.