9911796707
TMI Blog1991 (8) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... "the Act" and "the Central Act') with respondent No. 2 at Rohtak in the State of Haryana. The Deputy Excise and Taxation Commissioner, Rohtak, made the assessment against the petitioner-company under the Act as also under the Central Act for the year 1983-84 creating additional demand of tax amounting to Rs. 6,57,825. In the same manner, assessment for the year 1984-85 was also made by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als had since been allowed and the additional liability created against it had since been set aside it should be paid the amount that it had to pay per force of orders passed by the Deputy Excise and Taxation Commissioner. The aforesaid applications were filed on October 31, 1989 but when the petitioner did not hear for a long time, he sent reminder on December 26, 1989. Instead of making refund, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, vide which the Commissioner had stayed the refund is sought to be justified only on the strength of section 44 of the Act. Mr. R.P. Sawhney, learned counsel for the petitioner, vehemently contends that provisions of section 44 are ultra vires of the Constitution of India as also that order annexure P4 is bad in law for the same was passed at the back of petitioner and without hearing him and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, but if such amount is reduced as a result of such references, the excess tax paid shall be refunded in accordance with the provisions of section 43. If in a reference against the orders passed by the Tribunal, the recovery of the amount cannot be stayed then it shall equally follow that if the order passed by the Tribunal is with regard to refund, the same also cannot be stayed, under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the refund of tax and the statutory interest. If and when the rectification is allowed, the authorities can claim it back in accordance with law. This petition is, thus, allowed and the respondents are directed to refund Rs. 16,61,802.80 forthwith. The petitioner shall also be entitled to interest worked out at the rate of 12 per cent per annum for the first month when the amount became due to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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