VIJAYADURGA RICE MILL Vs. COMMERCIAL TAX OFFICER NARSARAOPET

JUDGEMENT

(1.) The petitioner filed an appeal against the order of assessment passed by the respondent under the Andhra Pradesh General Sales Tax Act 6 of 1957 (for short "the Act") for the year 1990-9 1/08/1991. The Appellate Deputy Commissioner, Guntur, by order dated 29/10/1992, in Appeal No. 264/92-93, allowed the appeal. The Appellate order resulted in refund of certain amount to the petitioner. The petitioner submits that in spite of the fact that the period of two months contemplated under the Andhra Pradesh General Sales Tax Rules, 1957 (for short "the Rules") has elapsed, the respondent is not passing an order of refund and seeks a writ of mandamus directing the respondent to give effect to the order of the appellate authority without being influenced by circular Rc. No. 72/93 dated 24/09/1993 of the Deputy Commissioner of Commercial Taxes, No. II Division, Guntur.

(2.) Dr. Moorthy, the learned counsel for the petitioner, submits that the respondent has not given effect to the appellate order granting rebate which resulted in refund of the amount within two months as provided in rule 35 on the untenable ground that in view of circular Rc. No. 72/93 dated 24/09/1993, of the Deputy Commissioner of Commercial Taxes, No. II Division, Guntur, no refund can be granted until expiry of limitation for revision.

(3.) The learned Government Pleader submits that merely because rule 35 of the Rules enjoins refund of the amount, it does not mean that without waiting for the period during which power of revision under section 20 of the Act can be exercised, the respondent is bound to order refund. To appreciate the contentions of the learned counsel, it would be appropriate to read rule 35 :