9911796707
TMI Blog2006 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29 (1) of the U.P. Trade Tax Act read with Rule 71 of U.P. Trade Tax Rules as also the judgment of this Hon'ble Court in the case of Hind Lamps Ltd. Vs./ State of U.P. (2004-UPTC-80) ? 2. Whether, on the facts and in the circumstances of the case, the applicant was also entitled to interest @ 12% as provided for Under Section 29 (2) of the Act w.e.f. 9.3.05 i.e. date on which order of the First Appellate Authority was received by the assessing authority, setting aside the assessment order ?" Brief facts of the case are that applicant is a Private Limited Company, incorporated under the Indian Companies Act, 1956. It is alleged that it did not carry on any business of buying and selling inside the State of U.P. and is not a dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to refund the amount, which has been recovered by adopting the coercive method. In support of the contention he relied upon the decision of this Court in the case M/s Hind Lamps Limited, Firozabad Vs. CST, reported in 2004 UPTC, 80, wherein it has been held that as soon as the order of assessment is set aside, amount deposited by the dealer over and above admitted tax liability is refundable to the dealer on the principal of restitution. The aforesaid refund application had been rejected by the assessing authority vide order dated 14.06.2005. Appeal filed by the applicant against the said order has also been rejected by the Joint Commissioner (Appeals) vide order dated 16.09.2005. Applicant filed second appeal before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to a dealer any amount of tax, fees or other dues paid in excess of the amount due from him under the Act. Till such time assessment is not made, any amount due under the Act shall be referable to the admitted tax liability only. Any amount which is deposited in excess of admitted tax liability upon interim 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 ₹ 6,73,264/- after verification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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