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TMI Blog1997 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner at the rate of 12 per cent per annum from the date of recovery to the date of payment. On the establishment of this Tribunal, these writ petitions stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995 (in short, "1995 Act"). 2.. As the facts are similar and law involved is same in all these writ petitions, they are being disposed of by this common judgment. They relate to the assessment years 1970-71 to 1973-74 under the Rajasthan Sales Tax Act, 1954 and also Central Sales Tax Act, 1956. 3.. In the writ petitions, it has been averred, in short, as follows: In respect of the aforesaid assessment years, the petitioner submitted returns and deposited tax. Revised returns were filed in view of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in J.K. Synthetics Ltd. v. Commercial Tax Officer [1994] 94 STC 422. By its judgment dated May 9, 1994 (J.K. Synthetics Ltd. v. Commercial Tax Officer [1994] 94 STC 422), the honourable Supreme Court reversed its earlier judgment (Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466), holding that the interest is not payable up to the date of assessment on extra tax assessed. Cause of action has arisen in favour of the petitioner after this decision of the honourable Supreme Court for the refund of the amount of the interest paid by it. 4.. In reply, the respondents have raised a preliminary objection that the writ petitions are not maintainable as the petitioner had an adequate and effective alternative remedy by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Supreme Court given in J.K. Synthetics Ltd. v. Commercial Tax Officer [1994] 94 STC 422 and on February 27, 1997 this Tribunal has directed refund of interest in the applications for revision of the petitioner itself. He relied upon Trustees of Port of Bombay v. Premier Automobiles Ltd. AIR 1974 SC 923, Lt. Governor of Delhi v. Constable Dharmpal (1990) 4 SCC 13, Salonah Tea Company Ltd. v. Superintendent of Taxes [1988] 69 STC 290 (SC); AIR 1990 SC 772 and Chatur Bhuj Pokar Ram v. Commercial Taxes Officer [1984] 56 STC 75 (Raj). 7.. In reply, it has been contended by the learned counsel for the department that the writ petitions deserve to be dismissed on the ground of availability of an adequate and efficacious alternative remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said specified State Act." 9.. Sub-sections (4) and (5) of section 8 of 1995 Act run as under: "(4) The Tribunal may, if satisfied after such inquiry as it may deem fit that the requirements under this Act and the Rules made thereunder are complied with in relation to the application referred to in sub-section (1) admit such application; but where the Tribunal is not so satisfied, it may reject the application summarily giving short reasons therefor. (5) Where an application under sub-section (1) has been admitted by or a case has been transferred to the Tribunal, it shall decide the subject-matter of the application or the case, as the case may be, as expeditiously as possible, and ordinarily within six months from the date of such ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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