P THIRUMURTHI CHETTIAR Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE petitioner, who is carrying on business in cotton in Tiruppui filed this writ petition to quash an order dated 16-1-1963 refusing refund of tax paid by him and another order dated 7-7-1964, passed by the Board of Revenue rejecting his application for revision preferred against the order dated 16-1-1963. It is just necessary to state a few facts before I dispose of this writ petition.

(2.) THE matter that led to the filing of this writ petition was an application filed by the petitioner for refund of sales-tax paid by him under the Madras General Sales tax Act- As the petitioner was carrying on business in cotton, he was assessed under the local Act and the point for levy of sales tax is the last purchase if it is within the State. As cotton is declared goods under the Central Sales Tax Act. If the petitioner sells his cotton outside the State, he will again be assessed. In order to avoid injustice, Section 4 of the Madras General Sales Tax Act provided by a proviso that an assessee would be entitled to a refund on the tax so levied under the Central Sales Tax Act, that is, if he has paid the tax at the last purchase point and if he sells cotton outside the State and if tax is levied on that sale, he would be entitled to refund of the tax.

(3.) IN this case, the petitioner applied for a refund from time to time in the months of August to November, 1962, His applications for refund were dismissed mainly on the ground that he did not pay part of the taxes so levied both under the madras Act and the Central Act. When he filed a revision to the Deputy commissioner, the order was confirmed on 29th January, 1963, The petitioner subsequently paid all the taxes and then wrote a letter dated 17-12-1963 to the assessing officer informing him that he has paid all the taxes and praying for a refund already asked for. But this letter was summarily disposed of by the commercial Tax Officer informing the petitioner that the matter had already been settled and the revision petition filed by him had also been dismissed by the deputy Commissioner and that the petitioner might, if so advised, seek remedy from higher authorities. This order was passed on 22-12-1963, but it was actually received by the petitioner on 28-12-1963. Under Section 35 (1) of the Madras general Sales Tax Act, he filed a revision to the Board of Revenue but it was only on 7-3-1964. When that came up before the Board of Revenue, it was rejected mainly on the ground that it was barred by limitation, and it was not disposed of on merits. Now it is to quash this series of orders that the present writ petition has been filed.