UTTAM CHAND SETHIA Vs. C T O

JUDGEMENT

(1.) THIS is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 against the order of rejection of the claim for refund of the excess amount of tax paid by the petitioner.

(2.) THE petitioner is a works contractor with the liability to pay tax under section 21 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to "the Act, 1994"). The petitioner submitted sales tax return for the fourth quarter ending 1998 and 1999. The tax for the period ending on the March 31, 1998 was Rs. 1,95,875 and the surcharge of Rs. 19,588, i.e., total amount was Rs. 2,15,463 and for the period ended on March 31, 1999, the tax was Rs. 2,25,344 and surcharge of Rs. 22,534, i.e., amount of Rs. 2,47,878. The tax under the Act, 1994 is deducted at source by the payers and certificates of deduction are also issued by them. The tax at source of the petitioner was deducted for the period ending March 31, 1998 was Rs. 3,01,743 against the actual total amount of Rs. 2,15,473, i.e., excess amount of Rs. 86,271 was deducted by the payers. Similarly, for the period March 31, 1999, the tax of Rs. 3,85,130 was deducted at source against the actual amount of Rs. 2,47,878, i.e., excess of Rs. 1,37,252 was deducted.

(3.) IT is submitted by the learned lawyer for the petitioner that the petitioner legally is entitled to get refund of the sum paid in excess due to deduction of tax at source. There is no cause to justify the action taken to withhold the amount illegally. The tax claimed should be refunded to the petitioner with interest.