KHEM RAM DEVI SAHAI Vs. STATE OF HARYANA

JUDGEMENT

(1.) Petitioner, a registered dealer under the Haryana General Sales Tax Act, 1973 and also under the Central Sales Tax Act, 1956 has filed this petition seeking a direction in the nature of mandamus directing the respondents to issue refund of Rs. 85,175 along with interest.

(2.) The undisputed facts are that the assessment of the petitioner for the assessment year 2000-2001 was finalised by respondent No. 2 vide assessment order dated March 26, 2003 and the petitioner was found entitled to a refund of Rs. 85,175. The assessment order was served on the petitioner in April, 2003, but no refund voucher was issued. Petitioner filed an application on June 2, 2003 for the issuance of refund due to it. When nothing was heard from the respondents, it sent a reminder on July 17, 2003. Since the reminder also failed to evoke any response from the respondents, it filed the present writ petition.

(3.) On notice, written statement on behalf of respondent No. 2 has been filed in which it has been pointed out that the Deputy Excise and Taxation Commissioner-cum-Revisional Authority, Rewari, vide order dated December 19, 2003, has set aside the assessment order dated March 26, 2003 and the Assessing Authority has been directed to make a fresh assessment. It is, thus, claimed that in view of this order, no refund is due to the petitioner and, as such, the applications sent by it claiming refund have become infructuous.