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TMI Blog1957 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... 51. Under the assessment order made the assessees were liable to pay Rs. 14,185-8-0 as sales tax. The Sales Tax Officer gave credit for Rs. 13,925-11-9 which had already been paid by the assessees as tax and called upon them to pay the balance of Rs. 259-12-3. On 11th December, 1952, the balance of Rs. 259-12-3 was paid by the assessees. Against the order of assessment no appeal was preferred by the assessees. It appears that about this time there was pending an appeal [The State of Bombay v. The United Motors (India) Ltd.[1953] 4 S.T.C. 133.] before their Lordships of the Supreme Court in which a question as to the competence of the Legislature of a State to pass an Act levying sales tax on inter-State transactions fell to be decided. Expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application was rejected on 29th July, 1955, and against that order a revision application was filed to the Sales Tax Tribunal. On the assumption that the order challenged by appeal to the Assistant Collector was the order refusing to grant refund on the ground that the application was not in the prescribed form and on the view that the Assistant Collector and the Collector were in error in so holding, the Tribunal by order dated 16th April, 1956, set aside the order of the Collector and the Assistant Collector and directed that the applications for refund submitted by the assessees be inquired into and decided by the Sales Tax Officer in accordance with law. Against that order an application was filed praying that a reference be made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was only filed against the order dated 28th November, 1952, passed by the Sales Tax Officer, Patan, for the assessment period between 1st May, 1949, and 31st March, 1951. It is conceded before us that there was no appeal before the Assistant Collector against the order refusing to grant refund. Prima facie therefore it was apparent that the Sales Tax Tribunal was incompetent to enter upon an enquiry whether the order passed by the Sales Tax Officer refusing to grant refund was or was not a proper order. But as certain questions have been referred to us on the application by the Collector, we may not be justified in taking a technical view and in raising a new question which substantially does not arise out of the judgment of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund the dealer is entitled to call upon the Collector to ignore his previous judgment assessing liability to tax. If a dealer has made payment of tax every quarter as he is required by law to do and if at the final assessment it appears that his liability to pay tax is for an amount less than the amount actually paid, the case will clearly fall within section 13. Similarly, if by an order passed by an appellate authority or a revising authority the tax payable by the dealer is declared to be less than the amount actually paid by the dealer in pursuance of the order of assessment evidently the Collector is entitled to pass an order for refund. But the Act does not confer upon the Sales Tax Officer power of reviewing his own assessment. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the amount due from him under the Act" may be susceptible of the meaning any amount of tax paid by such dealer in excess of the amount lawfully due by him under the Act. But having regard to the fact that the Legislature has not conferred a right of review upon the Collector we are of the view that refund can only be awarded consistently with the order of assessment already made. The Sales Tax Tribunal have raised four questions which we have already set out, but we do not think that the questions have been correctly framed. In our view, only one question falls to be determined on the judgment of the Sales Tax Tribunal and that questions is, whether an application for refund of sales tax paid under an order of assessment can be enter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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