9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1011 - HC - VAT and Sales TaxDenial of refund claim - tax paid on sale of bricks - Held that - Court without going into the merits of the claim made by the petitioner, directs the respondent to consider the representation of the petitioner dated 02.05.2014, and pass appropriate orders on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order - Matter remanded back - Decided in favour of assessee.
Issues:
Seeking refund of tax collected without authority of law along with eligible interest. Analysis: The petitioner, a manufacturer of country bricks, sought a refund of tax levied by the respondent without legal authority. The Government of Tamilnadu had exempted tax on country bricks made by village artisans, but the respondent still imposed tax on the petitioner's sales from 1975-76 to 1984-85 and subsequent periods. Appeals were made, and orders were passed in favor of the petitioner, directing the refund of the tax collected. However, the respondent only refunded the amount for the year 1984-85, claiming finality of assessments for other periods. The petitioner filed a Contempt Petition, which was disposed of with liberty to question the assessment. Subsequently, another petition was filed for the refund of tax for the years 1975-76 to 1983-84, leading to directions to approach the concerned authority. Despite multiple representations and efforts over 40 years, the petitioner did not receive the refund. The current writ petition sought a mandamus for the respondent to refund the tax collected without authority. The High Court, after hearing both parties and examining the affidavit, directed the respondent to consider the petitioner's representation dated 02.05.2014 and make a decision within three months in accordance with the law. The Court did not delve into the merits of the claim but emphasized the need for the respondent to address the representation promptly. The writ petition was disposed of with this directive, without any costs being imposed.
|
