Statutory refund procedure governs excess sales tax claims; direct refund from the collecting dealer is impermissible.

Section 29-A of the U.P. Sales Tax Act, 1948 provided a specific mechanism for refund of sales tax realised in excess of the amount legally leviable: the excess had to be deposited in the Government treasury and any refund claim had to be made through the statutory procedure. A writ of mandamus could not be used to direct the collecting dealer to refund the amount directly to the claimant, because that would bypass and defeat the legislative refund scheme. The claim therefore had to be pursued, if at all, under the prescribed statutory mechanism.

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Issues: Whether a writ of mandamus could be issued directing the collecting dealer to refund allegedly excess sales tax directly to the petitioner, bypassing the refund procedure under section 29-A of the U.P. Sales Tax Act, 1948.

Analysis: Section 29-A provided a specific scheme for cases where sales tax was realised in excess of the amount legally leviable. Under that scheme, the person realising the excess amount was required to deposit it in the Government treasury, and the person claiming refund had to apply under the statutory procedure. A direct direction to the collecting dealer to refund the amount would defeat that legislative scheme.

Conclusion: The writ of mandamus could not be issued to compel direct refund by the third respondent. The petition failed and the claim had to be pursued, if at all, under the statutory refund mechanism.

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