Mandamus for tax refund denied where the statutory forfeiture-and-refund mechanism was not followed and orders were unchallenged.

A writ of mandamus could not be used to secure refund of entry tax collected under the statutory levy because Section 3-BB prescribed a complete forfeiture-and-refund mechanism. Refund from the State was available only after the statutory conditions were met, including a forfeiture order and compliance with the prescribed procedure. As no forfeiture order had been passed, the dealer's unilateral adjustment could not substitute for the statutory route, and the unchallenged assessment, rectification, and limitation-based rejection orders remained operative. The writ petition was therefore not maintainable for the refund relief sought, and mandamus was refused.

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Issues: Whether a writ of mandamus could be issued directing refund of entry tax collected by the dealer when no forfeiture order had been passed under the statutory scheme and the related assessment or rectification orders were not challenged.

Analysis: Section 3-BB of the Entry Tax Act creates a complete scheme governing wrongful collection, forfeiture by the State Government, and refund to the person from whom the tax was realised. Refund by the State is contemplated only after the statutory conditions are satisfied, including the existence of a forfeiture order and compliance with the prescribed procedure. In the present case, no forfeiture order had been passed. The petitioner had also unilaterally adjusted amounts, while the departmental rejection of the refund claim on limitation remained unchallenged. In these circumstances, the extraordinary writ jurisdiction could not be used to unsettle the unchallenged statutory orders or to bypass the prescribed mechanism.

Conclusion: The writ petition was not maintainable for the relief sought, and the request for mandamus directing refund failed.

Ratio Decidendi: A writ of mandamus cannot be granted to secure refund of tax collected under a statutory levy where the statute provides a specific forfeiture and refund mechanism and the relevant statutory orders have not been challenged.

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