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2007 (7) TMI 607 - HC - VAT and Sales Tax
Issues:
1. Writ petition seeking mandamus for refund adjustment. 2. Interpretation of Section 33A of the Andhra Pradesh General Sales Tax Act, 1957. 3. Application for refund within the specified time limit. 4. Court's decision on adjustment or refund of excess amount. Issue 1: Writ petition seeking mandamus for refund adjustment The petitioner filed a writ petition seeking a mandamus to direct the first respondent to adjust or refund an amount of Rs. 19,65,670 due for the assessment year 1995-96. The petitioner had paid the amounts as sales tax, and the respondents acknowledged the refund entitlement of Rs. 19,65,672 to the petitioner. Issue 2: Interpretation of Section 33A of the Act Section 33A of the Andhra Pradesh General Sales Tax Act, 1957, mandates that every claim for refund must be made within three years from the specified date. The court referred to precedents where similar provisions in other state Acts were upheld by the Supreme Court. However, in the present case, the court did not delve into whether the department could refuse refunds for applications made beyond the stipulated three-year period. Issue 3: Application for refund within the specified time limit The petitioner argued that since an amount of Rs. 19,65,671 was ordered to be adjusted and a nominal sum of Re. 1 was to be refunded upon treasury contact, there was no need for a formal application for refund. The court noted that the petitioner had no objection to the adjustment and was not aggrieved by the order, thus rendering Section 33A inapplicable in this scenario. Issue 4: Court's decision on adjustment or refund of excess amount The court found that despite the initial order for adjustment and refund, the respondents had neither adjusted nor refunded the amount to the petitioner, leading to the filing of the writ petition. Consequently, the court allowed the petition, directing the adjustment or refund of the amounts along with interest within eight weeks. The petitioner was granted liberty to apply for actual refund upon the respondents' order within the stipulated time frame. The rule nisi was made absolute, ensuring the resolution of the refund issue in favor of the petitioner.
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