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TMI Blog2014 (4) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... a request for adjustment has been made and has been adjusted from the future liabilities - The amount, which was found refundable and has been refunded, would attract interest for which the Act does not provide any application or any further demand to be made - In view of the Circular issued by the CCT, UP dated 22.5.2004, the interest is payable on the amount, which is found refundable and which in the present case has actually been refunded by the Revenue – Writ petition disposed of with directions to Revenue to calculate and pay the interest payable to the petitioner on the amount refunded to him - Decided in favour of assessee. - Writ Tax No.-1350 of 2011 - - - Dated:- 18-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Commercial Taxes, Noida. (iv) that a suitable writ, order or direction be issued directing the Deputy Commissioner, Commercial Taxes, Noida to decide the refund application dated 11.08.2011; (v) that any other suitable writ, order or direction be also issued in favour of the petitioner which this Hon'ble Court may deem fit and proper in the circumstances of the case." 3. In the counter affidavit of Shri Vikas Sagar, Assistant Commissioner, Commercial Tax, Sector-2, Noida, it is admitted that for the years 2006-07 and 2007-08 an amount of Rs.46,76,493/- and Rs.98,29,773/- respectively was refundable to the petitioner as the excess amount deducted by the petitioner over and above the amount, which was found deductible and payable. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is payable with 12% interest. 5. Shri Bharat Ji Agarwal has relied upon a Division Bench judgment of this Court in M/s Bal Govind Bhola Nath Construction Corporation vs. Trade Tax Officer, Sector 1, Allahabad and others, Writ Petition No.172 of 2000 dated 7.10.2004 reported in STI 2005 Allahabad High Court 36 in which it was held in paragraphs 8 and 9 as follows:- "8. The plea of verification appears to have been taken by the respondents to cover up their deeds of not granting lawful refund within a stipulated period and, therefore, it is not accepted. As the respondents have themselves refunded the entire amount, which was sought to be adjusted against the demand for future years, there is no justification as to why they should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount adjusted in pursuance to his own request of which a reference may be found in the letter of Deputy Commissioner, Commercial Tax, Khand-2, Noida dated 18.1.2011, and the amount refunded has been given in paragraph-8 of the counter affidavit. He refers to the relevant paragraph of para-8, which is quoted as below:- "It is pertinent to note that as per the assessment order dated 31.8.2010 for the year 2006-07 (in the remanded case) the excess amount deducted was found to be Rs.46,75,493.00. The entry tax for this year of Rs.24,01,491/- was imposed by order dated 23.3.09. An application under Section 22 of the UP Trade Tax Act, 1948 was moved by the petitioner against this order which was rejected by the Deputy Commissioner, Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of entry tax was adjusted from the amount refundable to the petitioner. 9. We find substance in the argument of Shri Bharat Ji Agarwal, that when after adjustment an amount of Rs.1,04,76,208/- was refunded to the petitioner, the provisions of Section 40 (2), which came into force with the enforcement of the UP VAT Act on 1.1.2010, will not be attracted for payment of interest to the extent that the amount has been refunded to the petitioner. The question, however, remains whether the petitioner should make any demand for payment of interest from the respondents as a pre-condition for payment of interest on admitted refund. 10. In M/s Bal Govind Bhola Nath Construction Corporation vs. Trade Tax Officer (supra) it was held by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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