HARI CHAND RAMESH KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) Petitioner herein seeks issuance of writ in the nature of mandamus directing the respondents to make payment of interest on delayed refund of tax amounting to Rs. 17019/- deposited by it from June 1, 1986 to December 16, 1986, while challenging the assessment order dated July 4, 1986 passed by the Assessing Authority, Sales Tax, 4th respondent herein, which has since been set aside by the Joint Excise and Taxation Commissioner-second respondent arrayed in this petition, vide orders dated December 31, 1990. Petitioner also seeks issuance of writ in the nature of mandamus declaring Rule 35(1)(b) of the Haryana General Sales Tax Rules, 1975 as unconstitutional, ultra-vires Articles 14, 19(1)(g) and 265 of the Constitution of India, in this petition filed by it under Article 226 of the Constitution of India.

(2.) Brief facts of the case, as projected in the petition, reveal that the petitioner is a registered firm and its books were assessed for the assessment year 1984-85 by the fourth respondent and vide his assessment order dated July 4, 1986 the said authority disallowed the sale to the registered dealers as not genuine and assessed the same to tax and showed the balance tax of Rs. 17019/- and issued a demand notice thereof. It is pleaded that the petitioner was not in a position to make the lump sum payment of tax of Rs. 17019/- due to dull seasons and huge stock of goods in hand and, thus, made a request to the third respondent to allow them to make payment of tax due in monthly instalments of Rs. 1000/- each. The request of the petitioner for payment of tax amount in instalments was allowed and the entire tax was deposited in the manner indicated below:- <TAB> OCR No. Date Amount deposited 8. 1.9.1986 Rs. 2019/- 2. 27.9.1986 Rs. 5000/- 2. 16.10.1986 Rs. 5000/- 16. 16.12.1986 Rs. 5000/- Total Rs. 17019/-</TAB>

(3.) Aggrieved, however, from the order of assessment mentioned above, petitioner preferred an appeal before the Joint Excise and Taxation Commissioner, which was allowed on December 31, 1990. After the appeal was allowed; petitioner moved an application to the second respondent on April 23, 1991 for issuance of a refund adjustment order for the tax amount of Rs. 17019/-. On the application aforesaid, the third respondent issued a refund adjustment order on Form ST-34 in compliance with Rule 37 of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as 'the Rules of 1975') on July 26, 1991 intimating the petitioner that the amount of tax deposited under the Assessment Order dated July 4, 1986 for the assessment year 1984-85 shall be adjusted towards the amount of tax due for the period April 1, 1991 to June 30, 1991 or any subsequent month/quarter.