9911796707
TMI Blog2024 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal or other proceedings, the amount must be paid without there being any claim preferred in that behalf by the assessee or licensee. In the instant case, Section 33-B of the Act is applicable with full force. Admittedly, the order dated 02.03.2006 was passed by the Supreme Court, pursuant to which, refund was necessitated. Section 33-F of the Act talks about grant of interest, where no claim needs to be made - in a case of this nature, where the petitioner has succeeded in appeal from the Supreme Court, no claim was required to be made. Thus, Section 33-F of the Act is squarely applicable in the instant case. A conjoint reading of Section 33-B and 33-F of the Act shows that the argument of learned counsel for the petitioner has subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal amount. 4. Briefly stated, the relevant facts are that on 25.09.2002 (Annexure P-1), the respondents imposed a tax of Rs. 4,07,30,731/- on the petitioner under the Andhra Pradesh General Sales Tax Act, 1957 (for short the Act ). The petitioner unsuccessfully challenged the said order before this Court in W.P.No.19535 of 2002, which came to be dismissed on 14.03.2003. Aggrieved, the petitioner filed SLP.No. 5447 of 2003. The Supreme Court, as an interim order, directed the petitioner to deposit the said amount. Learned counsel for the petitioner submits that the said amount was deposited in installments in following manner:- Date of payment Amount Rs. 18.03.2003 5 0,00,000/- 14.05.2003 25,00,000/- 20.05.2003 25,00,000/- 29.05.2003 50, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Supreme Court i.e., 02.03.2006. They refunded the amount only on 25.04.2012. The petitioner is entitled to get the amount of interest from 02.09.2006 i.e., six months from the order of the Supreme Court. 8. Learned counsel for the respondents, on the other hand, submitted that by the assessment order dated 28.03.2012, the amount was decided to be refunded and accordingly, refund was made on 24.04.2012. Thus, the claim of interest is without any basis. 9. The parties confined their arguments to the extent indicated above. 10. We have heard the parties on this limited aspect of grant of interest. 11. Before, dealing with the rival contentions, it is apposite to consider the relevant statutory provisions. Section 33-B. Refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this nature, where the petitioner has succeeded in appeal from the Supreme Court, no claim was required to be made. Thus, Section 33-F of the Act is squarely applicable in the instant case. A simple reading of this provision makes it clear that if, an order as per Section 33-B of the Act is passed (i.e., order of the Supreme Court in the instant case) and the authority does not grant refund within a period of six months from the date of appellate order, the state Government is bound to pay simple interest @ 12% per annum on the amount of refund due from the date immediately following the expiry of period of six months to the date on which refund is granted. 13. A conjoint reading of Section 33-B and 33-F of the Act shows that the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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