2006 (1) TMI 557

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..... gar, the petitioner prays for a writ, order or direction in the nature of mandamus directing the Deputy Commissioner (Assessment)-5, Trade Tax, Noida, Gautambudh Nagar to refund the amount, which was deposited by the petitioner in pursuance of the stay order dated February 22, 2005 passed by this court in Civil Misc. Writ Petition No. 265 of 2005, preferred by the petitioner. It appears that the r .....

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..... Tribunal vide order dated January 15, 2005 had rejected the waiver application filed by the petitioner and directed the petitioner to deposit 1/3rd amount of disputed tax against which the petitioner approached this court by filing Civil Misc. Writ Petition No. 265 of 2005 in which this court vide order dated February 22, 2005 had stayed the realisation of the disputed amount of tax for the assess .....

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..... rity for passing a fresh assessment order in accordance with law in the light of the direction given therein. After the Tribunal had set aside the assessment orders and had remanded the matter to the assessing authority for decision afresh, the petitioner made a joint application for both the assessment years seeking refund of the sum of Rs. 6,73,264 being deposited by it pursuant to the interim o .....

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..... ct, 1948. As a pure legal question is involved, we proceed to decide both the writ petitions at the admission stage itself. We find that this court in the case of Hind Lamps Limited v. Commissioner of Sales Tax, Lucknow [2004] 136 STC 483; [2004] UPTC 80; [2004] 24 NTN 254, in paragraph 13 of the reports has held that a party is entitled to refund of only those amount, which were paid or deposit .....

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..... orders passed by the appellate authority or by this court, in the absence of determination of the liability either by virtue of an assessment or otherwise, cannot be said to be an amount due under the Act. In view of the foregoing discussion, we allow both the writ petition and direct the Deputy Commissioner (Assessment)-5, Trade Tax, Noida, Gautambudh Nagar, respondent No. 3 to forthwith refund .....

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