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TMI Blog2014 (2) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... cases in which right to claim refund arose after the amendment and it cannot govern the cases where the right to claim refund has arisen prior to the date of amendment. When the petitioner sought to submit the application on 20 August 2012 claiming refund for the year 200910, the three years period of limitation had not yet expired as the same was to expire on 31 March 2013. In this view of the matter, the right which was vested in the petitioner or at least which was an existing right on the date of amendment on 21 April 2011, could not have been taken away without express terms or necessary intendment in the Amending Act. Having gone through the provisions of the Amending Act, as quoted hereinabove, we find that the amended section 51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 51 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002) filed an application for refund of ₹ 33,38,715/abs electronically but the system would not accept it. Thereafter by letters dated 21 August 2012, the petitioner addressed communication to the Joint Commissioner of Sales Tax and the Additional Commissioner of Sales Tax seeking acceptance of its refund application in Form 501 for the F.Y. 200910. However, by communication communication dated 20 September 2012, the Additional Commissioner of Sales Tax informed the petitioner that the refund application in Form 501 was to be filed by Electronic System only within the prescribed time for the period 200910, i.e. before 31 December 2011, which was extended upto 7 Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substituted. 6. Learned counsel for the petitioner submits that the amendment is prospective and not retrospective. Hence the limitation period of three years, which was available to the petitioner for making a refund application for the year 200910 upto 31 March 2013, has not been curtailed by the Legislature. The period of limitation would be 18 months for the relevant years after 21 April 2011. This on the ground that a right to refund of excess tax is a substantive right and not a matter of procedure, which is subject to change in period of limitation for refund. In support reliance is placed upon the decision of the Supreme Court in Hoosein Kasam Dada (India) Ltd. vs. The State of M.P. Ors., 1953 IV Sales Tax cases 114 and on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel submits that the petition ought to be dismissed as this Court has upheld the validity of section 51(7) of the MVAT Act, 2002 in Mahalaxmi Cotton, Ginning Pressing Oil Industries vs. State of Maharashtra (Writ Petition No. 33 of 2012 decided on 11 May 2012). Further reliance is placed upon the decision of the Supreme Court in Union of India vs. Kirloskar Pneumatic, (1996) 4 SCC 453, wherein it was held that the Court cannot direct the authorities under the Act to ignore the statutory provision of limitation and extend the period provided under the statute. 9. Having heard the learned counsel for the parties, we find considerable substance in the submission made by the learned counsel for the petitioner that the matter is squar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation had not yet expired as the same was to expire on 31 March 2013. In this view of the matter, the right which was vested in the petitioner or at least which was an existing right on the date of amendment on 21 April 2011, could not have been taken away without express terms or necessary intendment in the Amending Act. Having gone through the provisions of the Amending Act, as quoted hereinabove, we find that the amended section 51(7) of MVAT Act, 2002 reducing the period of limitation from 3 years to 18 months is clearly prospective and not retrospective. Hence, the petitioner was entitled to claim refund within the limitation period of 3 years which was to expire on 31 March 2013. When the refund application was made on 20 A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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