9911796707
TMI Blog2000 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 993 issued by the Respondent No. 3 so far the direction of making payment of interest under Central Act for the period 4 Qrs. ending with 31-3-1985 and all proceedings relating thereto amongst others. 2.Mr. Sumit Chakraborty learned Counsel appearing on behalf of the petitioner contended before this court that the petitioner is a unit of M/s. Hindusthan Development Corporation Limited Co. It carries on business of manufacturing Jute Goods from its Jute Mills within the State of West Bengal and also outside the State of West Bengal. 3.The petitioner company is a registered dealer under the West Bengal Sales Tax Act, 1994 and Central Sales Tax Act, 1956 and holding Registration Certificate Nos. AW/1007 and 1007/(AW) Central respectively. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. ending with 31-3-1985 before the respondent No. 2. In spite of preferring the appeal, the petitioner paid a sum of Rs. 8,64,261.00 P. as against the claim of interest without prejudice to the rights and contentions of the parties. By an order dated 19-1-1985, the appeal was rejected confirming the order of assessment charging interest of Rs. 22,40,014.00 P. under the Central Act. 7.On 22-12-1999, your petitioner was served with a notice by the Respondent No. 3 under Memo No. 171 (CD-210) 99-2000 dated 6-12-1999 directing the petitioner to make payment of the assessed dues towards interest under the Central Act for the period 4th Qrs. ending on 31-3-1985 within a period of 7 days from the receipt of the notice. 8.Upon receipt of such no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssess, re-assess, collection and enforce payment of any tax under the general Sales Tax Laws of the appropriate step shall on behalf of the Govt. of India, assess, re-assess, collection and enforce payment of tax including any penalty payable by a dealer under this Act as if, the tax or penalty payable by such a dealer under this Act is a tax or penalty payable under the general Sales Tax Laws of the State inclusive of other powers. 11.Section 9(2A) which was inserted w.e.f. 7-9-1976 all the provisions relating to offences and penalties of the general Sales Tax Laws of each State shall with necessary modifications applied in relation to the assessment, re-assessment, collection and enforcement of the payment of tax required to be collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the Respondent contended that this is not a case of a tax but of interest. Therefore, there is no such provision to make a refund of such sum by invocation of writ jurisdiction of this court. Hence, the proper remedy to institute a suit. It is further important that amount has already paid in 1995. Therefore, there are two aspects which are to be considered by this court that whether under the writ jurisdiction an authority can be directed to refund such amount to the petitioner and ratio of the judgment reported in 1997, 106 (Sales Tax Cases) 461 cannot be applicable in this case which is only dealt with the issue as to whether Section 9(2) of the Central Sales Tax Act, 1956 is the procedural provision or a substantive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1994) 93 Sales Tax Cases (Ker) 195 (South India Corporation Private Ltd. v. Assistant Commissioner (Asstt.), Sales Tax Office, SPL. Circle, Mattancherry, Cochin & Another) wherein a Single Bench of the Kerala High Court has also decided this issue holding affirmatively in respect of order of refund under the writ jurisdiction of this Court. Although, several discussions were held as above. But the short compass of the matter is whether the authority can claim interest out of the tax and if such claim was made and the same was deposited whether the petitioner is within the reasonable time and within the scope and ambit of Article 226 of the Constitution can get such refund or not. 16.A penalty or interest cannot be leviable by a statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was made. In 1999, admittedly, the judgment was delivered by the Supreme Court of India on 16-7-1997. Therefore, there is also no embargo on this part in making the claim by making the writ petition within the three year's period or within the reasonable time since the same is not inflexible room. 20.Thus, the writ petition succeeds in all respects. The authority concerned is directed to refund the sum collected by way of interest within a period of 6 weeks from the date of communications of the order without fail. However, no order is passed as to costs. 21.Xerox certified copies of this order of judgment will be supplied to the parties by the department within 7 days from the date of putting requisition for drawing up and completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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