SRC PROJECTS (P) LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE writ petition is filed for the issuance of a writ of certiorarified mandamus to call for the records of the first respondent in Asst. No. 2661801/02 -03, set aside the impugned proceedings dated September 26, 2003 and further direct the respondent to follow the provisions of the Tamil Nadu General Sales Tax Act, 1959 as prescribed under Section 7F read with Rule 18F of the Tamil Nadu General Sales Tax Rules, 1959 and thereafter take action in accordance with law.

(2.) MR . Haja Nazirudeen, learned Special Government Pleader (Taxes), takes notice for the respondents.

(3.) IT is the case of the petitioner that in respect of assessment year 1999 -2000, the petitioner paid taxes over and above what was due from him. As a matter of fact, the first respondent himself has issued form 'C' by his order dated March 28, 2002 whereby he has stated that an excess amount of Rs. 5,73,833, paid by the petitioner for the assessment year 1999 -2000, is available with the Department and the said amount is refundable and the same would be adjusted for the future payment from the petitioner. Thereafter, for the assessment year 2002 -2003, the petitioner adjusted the said amount and filed its return for the month of December 2002 and January 2003. While that being so, the impugned notice has been issued as if the petitioner has not paid the amount in due time and directed to pay the amount with interest under Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959.