STATE OF TAMIL NADU Vs. GANESH AUTOMOBILES

JUDGEMENT

(1.) THIS writ appeal has been preferred against the order of the learned single Judge, dated February 8, 1995, in Writ Petition No. 10954 of 1994 on the file of this Court.

(2.) THE respondents are the appellants herein.

(3.) THE respondents admit that there is availability of excess amount, but, they contend that there is no provision for refund under the Act. THE above contention of the respondents is not correct, since section 11 of the Act provides for refund of tax under the Act in question. THE learned single Judge has also pointed out the above section and relied on it. As per section 11, the assessing authority shall refund to the person the amount of tax and penalty if any paid by such person in excess of the amount due from him. Section 10 of the Act provides for payment of entry tax and section 11 of the Act provides for refund of excess tax paid. In the present case, after adjusting the tax payable by the petitioner under the Tamil Nadu General Sales Tax Act in the entry tax paid, there is availability of excess amount of tax paid by the petitioner and as such, the petitioner is entitled for refund of such excess amount. In view of some dispute with regard to the amount of tax payable by the petitioner under the Tamil Nadu General Sales Tax Act, the learned single Judge has directed the second respondent to hold an enquiry in this regard and refund the balance if any. We agree with the reasonings of the learned single Judge and there are no merits in the appeal.