BANDURY IMPEX P LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner, a company under the Companies Act, 1956, and registered under the Central Sales Tax Act, 1956, is carrying on business as an importer-cum-reseller of DEPB licenses. Facts are that for the period from 14th June, 2003 to 31st March, 2004 necessary returns were filed and a sum of Rs. 1,65,172/- under the 1956 Act was deposited. Thereafter, as evident from the assessment order, being Annexure-P1 to the writ petition, the Sales Tax Officer, N. S. Road Charge, Kolkata, the respondent no. 1 by an assessment order dated 16th June, 2006 found that a sum of rs. 1,65,172/- was paid in excess. Submission is since payment was made in excess, the respondent No. 1 under the law was required to send the refund order in statutory form along with the assessment order. However, no such refund order was issued. Accordingly, the petitioner by letter dated 8th October, 2006 brought it to the notice of the said respondent and request was made for refund of the excess amount along with interest. Since no refund was granted, this writ petition has been filed.

(2.) MR. S. K. Chakraborty, learned Advocate for the petitioner, submits that in view of the provisions contained in Section 9 (2) of the Central Sales tax Act, 1956, the provisions contained in the West Bengal Sales Tax Rules shall prevail. Referring to Section 60 of the West Bengal Sales Tax Act, 1994 and the Rules framed thereunder, it has been submitted that Rule 181 (4) of the West Bengal Sales Tax Rules, 1995 mandates the appropriate assessing authority to refund any amount of tax, penalty or interest paid by a dealer in excess. Therefore, as admittedly a sum of Rs. 1,65,172/- was paid in excess, appropriate directions for refund may be issued.

(3.) IN order to decide the issue it is necessary to refer to Rule 181 (4)of the West Bengal Sales Tax Rules, 1995 which is as under : -