TIRATH RAM AHUJA LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner was an assessee under the Haryana General Sales Tax Act, 1973 (hereinafter called the Act ). The petitioner was, as a public limited company, engaged in the business of construction work on contract basis. The petitioner filed returns under the Act for three assessment years, namely 1990-91, 1991-92 and 1992-93. Since tax was due, sales tax was also paid as per the returns so filed. Assessments were finalized for the three years, vide orders dated 23. 3. 1995, 12. 5. 1995 and 12. 5. 1995.

(2.) THE following excess amounts of tax were found to be refundable to the petitioner under the assessment orders :

(3.) FROM the perusal of the above provisions, it would be clear that the assessing authority has an obligation to refund the amount of tax or penalty or interest paid by dealer in excess of the amount due under the Act either by refund vouchers or, at the option of the dealer, by an adjustment order. The assessing authority has, however, been empowered to first adjust the amount to be refunded towards recovery of any amount due on the date of adjustment from the dealer. After such an adjustment, the balance amount, if any, shall be refunded to the dealer. Interest is payable to a dealer on the amount required to be refunded if such an amount is not refunded within the prescribed period.