BHASIN ASSOCIATES Vs. STATE OF HARYANA

JUDGEMENT

(1.) PETITIONER who is a Contractor and doing its business at Faridabad. Petitioner is a registered dealer under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the State Act) as also under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) having R. C. No. 1209987 and is carrying business of partnership in the name and style of M/s Bhasin Associates, Ballabgarh.

(2.) FOR the assessment year 1993-94 petitioner filed quarterly returns and the assessment was finalised by Excise and Taxation Officer-cum-Assessing Authority, Faridabad (East) on 7. 11. 1996. During the course of assessment, petitioner produced bills which indicated that these goods were purchased after payment of tax. The total amount of purchases, where goods had suffered taxes were found to be for the value of Rs. 70,79,541/ -. Rebate was allowed on the claim in this regard. There was tax deduction at the source which amount was adjusted and the petitioner became entitled to a refund of Rs. 1,89,056.00 as per the assessment order dated 7. 11. 1996 Annexure P1 passed by the Assessing Authority. Refund voucher has to be sent alongwith the assessment order. The same was not sent. Petitioner filed several representations but as they remained unheeded to; petitioner has filed the present petition for issuance of a writ of mandamus directing the respondents to refund Rs. 1,89, 056.00 for the assessment year 1993-94 alongwith interest.

(3.) THE relevant provisions regarding refund of excess amount of tax to dealer are Rule 35 (l) (a) of the Haryana General Sales Tax Rules, 1975 and Sections 43 and 44 of the State Act. Rule 35 (1) (a) of the Haryana General Sales Tax Rules, 1975 reads as under: