M S BALAKRISHNA CHETTY Vs. STATE OF MADRAS

JUDGEMENT

(1.) THIS is an application for the issue of a refund certificate in a tax revision case which has not yet been taken on file. The revision petition is against the order of the Sales Tax Appellate Tribunal in T.A. No. 544 of 1960. In compliance with the provisions of the Madras General Sales Tax Act, 1939, the petitioner has paid the court fee of Rs. 100. The memorandum of revision petition has been returned to the petitioner to cure some defects and irregularities pointed out by the office in the presentation of the petition. At this stage the petitioner does not desire to prosecute the matter further. The question for consideration now is whether he is entitled to obtain any certificate which would enable him to obtain a refund of the court fee of Rs. 100 paid on the memorandum of revision petition. Section 12-B of the Madras General Sales Tax Act, 1939 provides that every revision petition to the High Court should be in the prescribed form and verified in the prescribed manner. The prescribed form, Form No. 15, contains the following note :