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TMI Blog2016 (3) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary to the Government Order passed by the Government of Tamil Nadu, the same is liable to be set aside. The respondent is directed to adjust the sum of ₹ 34,48,319/- towards the existing dues of the Sales tax of the petitioner and in case of any excess amount payable by the petitioner over and above the said sum, the petitioner shall pay the excess amount towards the existing sales tax dues. Petition disposed of - W. P. No. 15337 of 2012 - - - Dated:- 17-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr.M.Krishnappan, Ms.R.Swarnalatha For the Respondents : Mr. S. Kanmani Annamalai, AGP (T), Mr. Ramesh Venkatachalapathy ORDER The petitioner has filed the above writ petition to issue a Writ of certiorarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was referred to the BIFR. The BIFR, after following the necessary procedure and after hearing the various parties, sanctioned a scheme of rehabilitation by proceedings dated 22.01.2007. Under the said sanctioned scheme, the Commercial Tax Department was directed to consider granting extension of time upto 31.03.2014 for utilization of unutilized interest free Sales Tax loan of ₹ 594.95 lakhs, to consider reschedulement of Interest Free Sales Tax Loan by 9 years so as to be payable over a period of 7 years, starting from 01.04.2014. Subsequently, the BIFR passed a final order dated 11.05.2007 approving the earlier direction given on 22.01.2007. The copy of the order was also communicated to the Commercial Tax Department. 2.3 Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the respondent, for the refund of the sales tax amount paid for the period 2005-2006 and 2006-2007. However, the respondent has not refunded the amount till this date. The petitioner also filed a writ petition in W.P.No.6199 of 2012 for a writ of mandamus to direct the respondent to consider and pass orders on the representation dated 30.01.2012 and this Court, by order dated 13.03.2012, directed the respondent to dispose of the representation, within a period of four weeks. Thereafter, on 21.05.2012, the respondent, rejected the claim for refund, contrary to the Government Order in G.O.Ms.No.26 dated 03.02.2011. Challenging the said order dated 21.05.2012, the petitioner has filed the above writ petition. 3. The learned Senior C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent had rejected the request made by the petitioner for the refund of the sum of ₹ 34,48,319/- by the impugned proceedings dated 21.05.2012, which is contrary to the Government Order passed by the Government of Tamil Nadu in G.O.Ms.No.26, Industries (IT) Department, dated 03.02.2011, the same is liable to be set aside. 7. Accordingly, the impugned proceedings dated 21.05.2012 is set aside. The respondent is directed to adjust the sum of ₹ 34,48,319/- towards the existing dues of the Sales tax of the petitioner and in case of any excess amount payable by the petitioner over and above the said sum of ₹ 34,48,319/-, the petitioner shall pay the excess amount towards the existing sales tax dues. With these observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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