SNEH BUILDERS P LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) The sales-tax assessment for the year 1989-90 was finalised by the respondent-authority on July 10, 1992. An amount of Rs. 1,05,832/- had become due to the petitioner on account of refund. This amount was not paid to the petitioner. It represented. Having failed to receive a reply, the petitioner has approached this Court through the present writ petition. It prays that a writ of mandamus be issued directing the respondents to refund the amount alongwith interest.

(2.) A written statement has been filed on behalf of the respondents. It has been inter alia averred that the refund was not given to petitioner as it had failed to exercise its option in respect of the amount due to it in terms of Rule 35 of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as the 'Rules'). Still further, it has been averred that the amount of Rs. 44,938/- which was found due from the petitioner, was adjusted towards its account. A Refund/Adjustment Order for Rs. 60,874/- was issued to the petitioner on March 23, 2001.

(3.) Mr Jhingan, learned counsel for the petitioner submits that an amount of Rs. 44,938/- was adjusted in respect of the assessment year 1988-89. The refund of the amount of Rs. 60,874/- should have been made immediately on the passing of the order dated July 10, 1992. Since nothing was due from the petitioner on that day, the respondent/Authority had to make the refund and the petitioner was not required to exercise any option. Still further, the counsel points out that on receipt of the assessment order the petitioner had made a representation on August 31, 1992 for the refund of the amount. Despite this request, the payment was not made. Even a reminder was issued on June 7, 1999. Still nothing was done. It is only after the filing of the petition that the amount of Rs. 60,874/- has been refunded to the petitioner-assessee. On these premises, the counsel submits that the respondents should pay the interest.