1985 (4) TMI 276

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..... t the petitioner and a notice dated 20th September, 1984, in this behalf was served on him. A copy of this notice has been attached as annexure I to the writ petition. The prayer contained in this writ petition is for quashing of the said notice and for issue of a writ of mandamus directing the respondents to decide the petitioner's claim for refund and interest thereon. The case of the petitioner .....

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..... s of the writ petition. At this place, however, we wish to make it clear that the petitioner cannot claim as of right that proceedings for recovery of amount of tax may remain stayed till the application or applications made by it for refund of some amount are finally decided. Payment of tax due and refund of amounts paid in excess constitute two different proceedings. One cannot be made depende .....

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..... se even proceeding on the legal principle enunciated above we are of the opinion that recovery proceedings have to be quashed. In the counteraffidavit it has been reiterated that the amount mentioned in the impugned notice (annexure I to the writ petition) is payable by the petitioner. Annexure CA 1 to the counter-affidavit gives the details of the amounts payable by the petitioner. For the assess .....

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..... Tax Officer to the Deputy Collector (Collection), Sales Tax, Moradabad, which indicates that for the said year a sum of Rs. 209.75 only was payable by the petitioner. Copies of similar other letters have been filed as annexures RA 5 and RA 6 which indicates that the amount payable by the petitioner for the year 1973-74 as sales tax, State as well as Central, as shown in annexure CA to the counter- .....

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..... g applications for refund made by the petitioner may also be simultaneously disposed of. In the result the writ petition succeeds and is allowed to this extent that the proceedings for recovery on the basis of the impugned notice (annexure I to the writ petition) are quashed and the respondents are directed to redetermine the amount payable by the petitioner in the light of the observations made .....

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