MAHABIR RICE MILL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a registered dealer within the jurisdiction of the Sales Tax Officer, Bolangir-Il Circle, Kantabanji (hereinafter referred to as "the STO"), opposite party No. 1, and was assessed to tax for the quarter ending June, 1985 by order dated March 25, 1986. A sum of Rs. 641. 44 was found as the tax due from the dealer. The dealer having already paid Rs. 9,504 as tax, the STO found Rs. 8,863 as refundable to him. The petitioner filed a refund application on April 5, 1986 claiming refund of the said amount. The grievance of the petitioner is that though he approached the STO several times for refund of the amount no action was taken.

(2.) IN response to the memo dated May 29, 1990 of the S. T. O. opposite party No. 1, the petitioner filed a representation on February 4, 1991 before the said authority stating that though necessary sanction of refund had already been accorded by the Assistant Commissioner of Sales Tax, Bolangir Range, Bolangir, the matter was pending with him (opposite party No. 1 ). It further submitted that the refund was being delayed on untenable grounds. The petitioner prayed for issuance of refund order. Ultimately, the STO issued the sanction order along with the refund voucher on March 17, 1993. However, interest for delay in grant of refund as provided under section 14-C of the Orissa Sales Tax Act, 1947 (for short "the Act") was not granted. Being aggrieved by the same, the petitioner has filed this writ petition.

(3.) IT is necessary to quote the statutory provisions of sections 14 and 14-C of the Act, which run as follows :