SWARNAMBIKAI TEXTILES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ petition has been filed praying for a writ of Mandamus, to direct the respondent to issue a refund voucher, for the excess payment of Rs.2 lakhs made by the petitioner, along with the interest accrued thereon, under Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959.

(2.) THE learned counsel appearing on behalf of the petitioner had submitted that an amount of Rs.1,90,000/-, had already been refunded to the petitioner, by the respondent, on 03.03.2011, after the filing of the present writ petition. However, he had submitted that a balance sum of Rs.10,000/- is to be refunded to the petitioner, along with the interest thereon.

(3.) IN view of the submissions made by the learned counsels appearing on behalf of the parties concerned, this Court finds it appropriate to direct the respondent to pay to the petitioner the interest that would have accrued on the sum of Rs.1,90,000/-, refunded to the petitioner, as per Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959. The respondent shall pay the interest to the petitioner, within a period of four weeks from the date of receipt of a copy of this order. However, it is made clear that it would be open to the respondent to issue a notice to the petitioner, with regard to the arrears of sales tax said to be due from the petitioner and the interest that the petitioner is liable to pay on the said amount, within a period of four weeks from today. The respondent shall pass appropriate orders, pursuant to the said notice, after permitting the petitioner to raise its objections and after giving an opportunity of personal hearing to the authorised representative of the petitioner. The writ petition is ordered accordingly. No costs.