RAM SINGH JASPAL SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE Sales Tax Tribunal had allowed the appeal of the petitioner vide order dated November 2, 1987 and quashed the orders of the subordinate authorities levying sales tax to the tune of Rs. 17,228 and interest amounting to Rs. 1,510.

(2.) THE petitioner asked for the refund of the amounts which were illegally charged but the Assessing Authority rejected the refund by a perverse order, copy of which is annexure P. 3. The Assessing Authority has no jurisdiction to sit in judgment over the decision of the Sales Tax Tribunal and to say that the refund was not admissible to the petitioner. Accordingly, we quash annexure P. 3 as being without jurisdiction with a direction to the State Government to refund the amount of sales tax and interest charged illegally from the petitioner, along with interest as provided by Section 43 of the Haryana General Sales Tax Act, 1973, read with Rule 35 (b) framed thereunder, within a period of six weeks from today, failing which it will be open to the petitioner to move this Court for initiating contempt proceedings. The petitioner will have the costs of this petition which are quantified at Rs. 500.