JINDAL STRIPS LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) ADMIT , pleadings of the parties are complete. By consent writ petition placed on Board and called out for hearing.

(2.) VIDE order dated December 18, 1991, annexure P -1 the Assessing Authority -cum -Deputy Excise and Taxation Commissioner, Hisar finalised the assessment of the petitioner company under the Haryana General Sales Tax Act, 1973 for the year 1988 -89 and passed the order of refund. The order reads thus: -

(3.) WE have seen the relevant provisions contained in Rule 35(1) (a) and 35(1) (b) of the Haryana General Sales Tax Act, Rules 1975. After hearing the learned Counsel for the parties, we are of the opinion that there was unexplained delay on the part of respondents in sending the refund voucher to the petitioners despite the order passed by the Assessing Authority on 18th December, 1991 (See Annexure P -1). In our opinion, the provisions of Rule 35(1)(a) are attracted and the petitioner is entitled to interest on the delayed payment, respondents are directed to pay the interest from 1st January, 1992 till 3rd of May, 1994 at the rate of 12% per annum. The respondents are directed to pay the said amount of interest expeditiously and preferably before 31st December, 1995.