9911796707
TMI Blog1989 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. B. Kanta Rao, Advocate, for the appellant. -------------------------------------------------- The petitioner was a registered dealer under the Andhra Pradesh General Sales Tax Act and Central Sales Tax Act having its oil mill at Kurnool. The petitioner was engaged in the business of purchasing groundnuts and manufacturing and selling groundnut oil and cake. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the calculation of tax in the year 1974-75 at the rate of 4 per cent was a mistake and that the rate of tax in force during the said year was only 3 per cent on groundnuts and not 4 per cent. The petitioner states that because of the said difference in the rate of tax, he has paid excess amount on Rs. 1,80,09,445 by way of tax. Accordingly he applied to the Deputy Commissioner for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our years of the end of the relevant assessment year. In this case the application for revision was made seven years later. That apart, the question is whether this Court can direct the authorities to revise the assessment or refund the excess tax paid in this writ petition. For this purpose, the basis is whether the petitioner can recover the said amount by filing a suit. If he can, this Court wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by SUBYASACHI MUKHARJI, C.J.I.-Special leave granted. In view of the facts and circumstances of the case and especially in view of the fact that in this case there is no controversy or denial by the respondents as to the date when the appellant came to know of the excess payment, this appeal has to be allowed. The judgment and order of the High Court are set aside. It is declared that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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