KHERIA BROTHERS Vs. ASSTT COMMISSIONER

JUDGEMENT

(1.) These two writ petitions raise identical issues. They were heard together and are being disposed of by this common order.

(2.) I have heard the learned Counsel for the Petitioners Sri Rajesh Kumar and the learned standing counsel and the learned Additional Advocate General Sri Rakesh Dwivedi on behalf of the Respondents.

(3.) The Petitioner in Civil Misc. Writ No. 1530 of 1989, M/s Kheria Brothers, was assessed to sales tax for the assessment year 1981-82, by order dated 7th March, 1986. It preferred an appeal before the Assistant Commissioner (Judicial), Sales Tax, which was partly allowed and the tax demand was reduced by Rs. 1,09,517. In the appellate order dated 26th August, 1986, the learned Assistant Commissioner (Judicial) Sales Tax, ordered that in case the Appellant had deposited any tax in compliance with the assessment order, the same be refunded according to law. The assessment order mentions that out of Rs. 2,99,613.58 p. levied as tax by the Assessing Officer, a sum of Rs. 2,93,660. lip. had already been deposited by the Assessee leaving a balance of Rs. 5,953.47 p. only which alone was required to be deposited in compliance with the assessment order. Against the order passed by the Assistant Commissioner (Judicial), Sales Tax, granting relief as aforesaid to the dealer the Commissioner of Sales Tax preferred an appeal to the Sales Tax Tribunal, which was dismissed by order dated 23rd August, 1989.