9911796707
TMI Blog2024 (6) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. It is noticed that this is an old pending matter of 2016 and the counsel seeking for adjournment also was not carrying the brief of the case. It is astonishing that in an old pending matter, adjournments are being sought in a casual manner. Be that as it may, the second copy of the Court file was given to the counsel. 3. This is a writ petition filed under Article 226 of the Constitution of India challenging the impugned actions of the respondent authorities in collecting entry tax from the petitioner Company on entry of packing materials into the State of Assam for packing of goods for sale. 4. The case of the petitioner, in brief, is that Section 321 of the Entry Tax Act, 2008 exempts entry tax on goods on which sales tax is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner Company can claim the refund under the provisions of the Assam Value Added Tax Act, 2003 and as such, the instant petition is not maintainable. 7. Section 50 of the Assam Value Added Tax Act, 2003 is reproduced hereunder for ready reference "Section 50 - Refund (1) Subject to other provisions of this Act and the rules made hereunder, if it is found on the assessment or reassessment, as the case may be, that a dealer has paid tax, interest or penalty in excess of what is due from him, the Prescribed Authority shall, on the claim being made by the dealer in the prescribed manner and within the prescribed time, refund to such dealer the amount of tax, penalty and interest paid in excess by him : Provided that, such r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Prescribed Authority, if he is satisfied that the dealer had sufficient cause for not making the application within the said period. (b) An application for refund shall be signed and verified as in the case of application for registration in case of a registered dealer. (c) The Prescribed Authority may reject, any claim for refund if the claim filed appears to involve any mistake apparent on the record or appears to be incorrect or incomplete, based on any information available on the record, after giving the dealer the opportunity to show cause in writing against such rejection. (d) When the Prescribed Authority is satisfied that the refund claimed is due he shall record an order sanctioning the refund. (e) When the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded:- (i) any delay attributable to the conduct of the person to whom the refund is payable; and (ii) the time during which any reasonable inquiry relating to the return or claim was initiated and completed and the time taken for adjustment by the refunding authority of any tax, interest and other amount due. (h) After the refund is sanctioned if the claimant desires to adjust the amount of refund due to him, the Prescribed Authority shall set off the amount to be refunded or any part thereof against the tax, if any, remaining payable by the claimant or against the future dues. (i) The Prescribed Authority shall enter in a register in Form-40 particulars of all the refunds allowed in pursuance of assessment orders, all applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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