KANWAR ENTERPRISES (P) LTD. Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr. R. Prabakaran, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate accepting notice for the respondents. By consent, the writ petitions are taken up for joint disposal.

(2.) It is an unfortunate case where the petitioner has been compelled to approach this Court for the second time after about five years, as the respondents miserably failed to honour their commitment in effecting refund of the excess tax paid by the petitioner, which has been acknowledged in the assessment orders dated 23-9-2010 and 21-6-2011 respectively for the years 2006-07 and 2008-09 under the provisions of the Tamil Nadu Value Added Tax Act, 2006.

(3.) In respect of both the assessment years, the petitioner was issued Form P notices wherein it has been clearly stated that the petitioner is entitled for a refund of Rs. 3,07,820/- and Rs. 9,75,580/- respectively. Since the refund orders were not passed, the petitioner filed W.P. Nos. 27338 and 27339 of 2012 to direct the first respondent to effect refund. This Court, by orders dated 6-10-2012, disposed of the said writ petitions by directing the first respondent to consider and dispose of the petitioner's representation within a time frame. However, so far, no orders have been passed by the first respondent. Therefore, this Court would be fully justified in initiating action for contempt against the first respondent.