(1.) This writ petition is filed for the issuance of a Writ of Mandamus declaring the action of the respondents in not refunding the amount of Rs.25,000/- due to the petitioner pursuant to the orders of the Sales Tax Appellate Tribunal in T.A. No.47 of 1992 dated 19-8-1993 as illegal and arbitrary and to direct the respondents to give effect to the order of the Sales Tax Appellate Tribunal by refunding the amount of Rs.25,000/- due to the petitioner for the Assessment Year 1983-84 together with interest at the rate of 12 per cent per annum under Section 33-F of the Andhra Pradesh General Sales Tax Act (for short 'the Act').
(2.) The petitioner challenged the levy of sales tax on fire wood on the ground that the sale effected by the petitioner is a 2nd sale and, therefore, exempt from sales tax. According to the petitioner, he purchased the firewood from the Forest Department, which has collected the sales tax, and he in turn sold it to M/s. A.P. Paper Mills. Since the sale effected to M/s. A.P. Paper Mills is a 2nd sale, it is exempt from sales tax. By an order dated 11-12-1987, the Commercial Tax Officer did not agree with the petitioner. On an appeal by the petitioner, by an order dated 18-2-1991, the Appellate Authority confirmed the view of the Commercial Tax Officer. Aggrieved by the same, the petitioner filed an appeal before the Tribunal. The Tribunal by its order dated 19-8-1993, allowed the appeal and held that the sale effected by the petitioner in favour of M/s. A.P. Paper Mills is a second sale and therefore exempt from the sales tax. As a consequence of the order of the Appellate Tribunal, the petitioner became entitled to a refund of the duty. In spite of repeated requests by the petitioner, the respondents have not refunded the amount and, therefore, the present writ petition.
(3.) The learned Counsel for the petitioner submits that under Sec. 33-B of the Act, where as a result of any order passed in appeal under the Act, refund of any amount becomes due to the assessee or licensee, the assessing or licensing authority shall refund the amount to the assessee or licensee without his having to make any claim in that behalf as provided under Section 33 of the Act. The learned Counsel also submits that under Section 33-F of the Act, where a refund is due to the assessee or licensee in pursuance of an order referred to in Section 33-B and the assessing or the licensing authority does not grant the refund within a period of six months from the date of such order, the State Government shall pay to the assessee or licensee simple interest at 12 per cent per annum on the amount of refund due from the date immediately following the expiry of the period of six months aforesaid to the date on which the refund is granted. Therefore, the learned Counsel submits that since the Tribunal passed the order on 19-8-1993 without making an application, the Revenue ought to have refunded the amount. Since the Revenue failed to comply with the mandatory provisions under Section 33-B of the Act, it is liable to pay interest at 12 per cent per annum as provided under Sec.33-F of the Act.