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1980 (7) TMI 234 - HC - VAT and Sales Tax
Issues:
Petition to direct the respondent to refund tax amounts paid for assessment years 1974-75 and 1975-76 pending tax revision cases. Analysis: The petitioner filed two petitions seeking a direction to refund tax amounts paid for the assessment years 1974-75 and 1975-76 pending disposal of tax revision cases. The petitioner contended that the turnover in question was not liable for tax under the Andhra Pradesh General Sales Tax Act. The Sales Tax Appellate Tribunal allowed the petitioner's appeals, leading to the petitioner's claim for a refund. However, the Commercial Tax Officer withheld the refund citing the pendency of tax revision cases before the High Court. The petitioner argued that withholding the refund under section 33-C of the Act was not justified as no stay order had been obtained by the Commercial Tax Officer. The Court examined the provisions of section 33-C of the Andhra Pradesh General Sales Tax Act, which allows withholding a refund if it is likely to adversely affect revenue and certain conditions are met. The Commercial Tax Officer's endorsement indicated that the refund would only be considered after the disposal of the tax revision cases, which the Court found contrary to the provisions of section 33-C. The Court emphasized that the mere pendency of tax revision cases is not sufficient grounds for withholding the tax refund, especially without an order of stay obtained by the Commercial Tax Officer. The Government Pleader argued that stay orders were not necessary, but the Court disagreed, stating that section 33-C must be followed when no stay orders are in place. The Court reiterated that the conditions of section 33-C must be satisfied before withholding a refund. Ultimately, the Court held that it could not direct the respondent to issue an order for the refund but directed that the petition filed by the petitioner should be considered irrespective of the pending tax revision cases. The petitions were disposed of with this direction, and no costs were awarded.
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