VASAVI OIL MILLS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Special G.P. for Taxes. The petitioner is a registered dealer under the provisions of Andhra Pradesh General Sales Tax Act, 1957 (for short 'the APGST Act'). There is no necessity to refer the background facts, except to say that by virtue of the order made by the Sales Tax Appellate Tribunal, Andhra Pradesh dated 9.6.1994, the petitioner is admittedly entitled to seek refund of a sum of Rs. 69,725/ -. It appears that the Department being aggrieved by the above order of the Tribunal presented T.R.C. in this Court with a delay of 491 days and the said delay was sought to be condoned by the Department in C.M.P. No. 8840 of 1996. That petition was dismissed by a Division Bench of this court by order dated 12.8.1996 and consequently the T.R.C. also stood dismissed. There is absolutely no justification, legal or otherwise, for not refunding sum of Rs. 69,725/ - to the petitioner -assessee at least immediately after dismissal of the T.R.C.

(2.) SECTION 33 -B and 33 -F of the APGST Act reads as under:

(3.) IN the result, and for the foregoing reasons we allow this writ petition and a direction shall issue to the respondent to refund a sum of Rs. 69,725/ - along with interest calculated at the rate of 12% per annum with effect from 9.12.1994 till the payment is made. The petitioner is also entitled to costs of this writ petition quantified at Rs. 3,000/ - (Rupees three thousand only) payable by the respondent within two weeks from the date of receipt of a copy of this order.