GOPI BAR Vs. COMMERCIAL TAX OFFICER PALAKOL

JUDGEMENT

(1.) The short question that arises for consideration in this writ petition, is whether an order directing refund of tax in implementation of the orders of the appellate authority can be passed after order under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") has been passed by the concerned authorities.

(2.) The question arises in the following circumstances. The petitioner approached the appellate Deputy Commissioner against the order of assessment for the years 1983-84, 1984-1985 and 1985-1986. The appellate authority allowed the appeal of the petitioner by order dated September 25, 1995. Complaining that the said order of the appellate authority has not been implemented, the petitioner filed this writ petition for a writ of mandamus directing the respondent to implement the order of the Appellate Deputy Commissioner (C.T.), Vijayawada dated September 25, 1995 in Appeals Nos. 36 of 1993-94; 40 of 1993-94 and 35 of 1993-94 and to direct refund of the amount of the petitioner.

(3.) In the counter-affidavit filed by the respondent it is stated that the Joint Commissioner of Commercial Taxes (Legal), Hyderabad, issued show cause notice No. LV(2)/705/96-1, 2 and 3 dated June 24, 1996 proposing to revise the order of the appellate authority. It is further stated that the Deputy Commissioner, Commercial Taxes issued order dated July 25, 1996 under section 33-C of the Act withholding refund of interest, and the writ petition therefore be dismissed.