9911796707
TMI Blog2011 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... ition against the said order dated August 20, 1998. In the circumstances, the only one writ petition available, hence, has to be treated for the first of the assessment year, namely, 1977-78. Hence, on record, there is no writ petition filed by the Revenue for the assessment year 1978-79. 2. The assessee herein is a hotelier. While making the assessment for the assessment year 1977-78, referring to Notification G.O. Ms. Nos. 1186 and 1187 dated October 22, 1982, the assessing authority granted the relief of waiver to the extent of tax not collected. Pending final assessment, the assessee remitted the tax collected by them as well as the additional tax. Since the said collection of tax was contrary to the condition of waiver under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision, the Special Tribunal allowed the claim of the assessee and ordered refund. Aggrieved by the same, the Revenue has come before this court by filing the present writ petition. 4. A reading of the judgment of this court reported in Sree Annapoorna v. State of Tamil Nadu [1986] 63 STC 18 (Mad) shows that this court considered the scope of Notification G.O. Ms. Nos. 1186 and 1187, which qualified the waiver to cases where the assessee had not collected tax. This court pointed out that the Constitution Amendment deeming a transaction pertaining to the hotelier as sale was inserted under article 366(29A) under the 46th Amendment Act of 1982 effective from 2nd February, 1983. This court further pointed out as follows: The latter p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent) Act so that the levy and collection of tax under these provisions would become legally valid. Thus if the non-liability of tax was on the ground that the turnover relating to supply of food and drinks was not sale, then the question of the State either collecting the tax in respect of the said turnover or imposing condition in the form of waiver as done in the Government Order, did not arise. This Court pointed out that when the transaction was not liable to tax and the State could not have taxed, and by reason of the wrong assessment, tax is collected, then certainly the assessee is entitled to the refund of the amount remitted. This court further pointed out that . . . If the nonliability to pay tax was on the ground that the tu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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