9911796707
TMI Blog2005 (5) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said Act during the period four quarters ending March 31, 1991, declaring gross turnover at Rs. 1,80,519 and also paid sales tax for Rs. 1,01,675 which included the disputed sum of Rs. 50,000. In the challan relating to the said sum of Rs. 50,000 the period was mentioned as for four quarters ending March 31, 1992. The said amount was actually paid for the period four quarters ending March 31, 1991. By an ex parte assessment order dated December 23, 1992 the respondent No. 1, being Commercial Tax Officer, estimated the gross turnover at Rs. 50,000 for the period four quarters ending March 31, 1991 and raised an additional demand of tax for Rs. 2,88,337.56 and also interest of Rs. 1,25,280. While demanding such additional amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od four quarters ending March 31, 1992. In response to the direction passed by the learned Tribunal by order dated December 6, 2000, the respondent No. 1 started fresh proceeding for assessment for the period four quarters ending March 31, 1991. Petitioner by letter dated October 12, 2001 requested for giving credit of a sum of Rs. 50,000 paid by two challans dated December 31, 1992 and January 6, 1993 for the period four quarters ending March 31, 1991, although, in the challan the period was wrongly mentioned as four quarters ending March 31, 1992. It was also brought to the notice of the respondent No. 1 that payment of the aforesaid sum was not given credit in making the assessment for the period four quarters ending March 31, 1992. By a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2004 for a direction upon the Commercial Tax Officer to give credit a sum of Rs. 50,000 and also along with interest from the date of the demand notice from four quarters ending March 31, 1992. By judgment and order dated September 23, 2004 the learned Tribunal directed the Commercial Tax Officer to give credit of the sum of Rs. 50,000 but did not allow interest from the date of the demand notice. It was further held by the learned Tribunal that the respondent No. 1 rightly refused to give credit of a sum of Rs. 50,000 in the assessment for the period four quarters ending March 31, 1991 as a challan of Rs. 50,000 relates to the period four quarters ending March 31, 1992. 3.. Being aggrieved by the said order of the learned Tribunal the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a case of apparent mistake on the face of the record, correction may be made by reviewing the order and adjusting the amount of Rs. 50,000. In this context, the learned Tribunal further directed issuance of a fresh demand notice. But the Tribunal refused to grant any interest on the ground that till March 30, 2004, i.e., the date of passing of the appellate order, the petitioner was claiming adjustment of the said amount against the assessment dues for the period fourth quarter ending March, 1991. Having regard to the fact that petitioner's claim for adjustment till March 2004 was only against the assessed tax for the period ending March 31, 1991 the Tribunal was not inclined to grant any interest. 8.. In fact the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler. But absence of such a provision is required to be read in the context of the fact that it is obligatory on the part of the authority to send the refund payment order along with notice in form VII as indicated earlier. The present case however, has a peculiar background in the sense that aforesaid amount of Rs. 50,000 was subject-matter of controversy in a litigation. Petitioner's claim for adjustment of the said amount till March, 2004 was only against the assessed tax for the period ending March 31, 1991. The Tribunal thus held that the petitioner cannot be compensated with interest from the date of service of first demand notice as claimed. The Tribunal observed that since it is a case of apparent mistake on the face of the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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