9911796707
TMI Blog1994 (10) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of such copies and other materials. 3.. On the score of merit it appears that the petitioner has since prayed, inter alia, as under: "(A) That this honourable Court be pleased to issue writ of mandamus or any other appropriate writ, direction or order under article 226 of the Constitution of India directing the respondents to compensate the petitioner by paying at 24 per cent per annum or such other rate which this honourable Court thinks fit and proper on the amounts of refunds received by it for the periods 1972-73, 1973-74 and 1974-75 as per the details given in exhibit A above from the date of filing of the appeal to the date refunds have been received. (B) That this honourable Court be further pleased to issue a writ of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess which has been retained by the Government. The same principle should be extended to the payment of interest, which has been wrongfully withheld by the assessing officer or the Government. It is the duty of the assessing officer to award interest on the excess amount of tax paid by the assessee while giving effect to the appellate order and granting refund of the excess amount. If the excess tax paid cannot be retained without payment of interest, so also the interest which is payable thereon cannot be retained without payment of interest. Though there is no specific provision for payment of interest on the interest amount for which no order is passed at the time of passing the order of refund of the excess amount which has been wrongful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch delay in disposal of the appeal has caused damages. Our attention is drawn to section 85 of the Gujarat Sales Tax Act, 1969. It is envisaged thereby that no suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the Rules made thereunder. 9.. If there is no time-limit to dispose of a pending appeal or assessment order and if anybody has not acted contrary to section 85 it is for the petitioner to prove specific acts or bad action against the person concerned; in other words if any act is done contrary thereof should not be resulted by way of vicarious liability of the said person. We also find from the decision report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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