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of <h1>Court orders refund with interest under Haryana Sales Tax Act.</h1> <h3>RK. Rice Mills Versus Excise & Taxation Officer-Cum-Assessing Authority and another</h3> RK. Rice Mills Versus Excise & Taxation Officer-Cum-Assessing Authority and another - [2008] 11 VST 223 (P&H) Issues:1. Imposition of penalty under sections 36 and 48 of the Haryana General Sales Tax Act, 1973.2. Refund application for the amount paid by the assessee.3. Failure to award interest on the refunded amount.4. Dispute regarding withholding of the refund amount.Analysis:1. The Assessing Authority imposed a penalty of Rs. 1,63,000 under sections 36 and 48 of the Haryana General Sales Tax Act, 1973. The petitioner appealed, and the matter went through various stages of appeal resulting in the demand being reduced to Rs. 1,09,000. Eventually, the appeal was allowed, and no demand remained against the assessee.2. After the Tribunal's order, an application for refunding the entire amount was filed by the assessee. The application was rejected, leading to a challenge in court. The petitioner argued that interest should be paid as per the rules, pointing to the provision under section 25 of the Act. The court found that interest should have been paid as the revenue withheld the amount without any pending demand against the assessee.3. The court noted that the application for refund was decided within the stipulated sixty days, but interest was not awarded on the refunded amounts. The court held that interest was payable as per the provisions of the Act and directed the respondents to calculate and pay the interest due within sixty days from the date of presentation of calculations by the petitioner.4. The court found that the revenue had withheld the refund amount from December 24, 1986, to May 20, 1989, despite no pending demand against the assessee. The court ruled that beyond the sixty-day period for processing refund applications, interest would be payable by the revenue as per the Act. The order rejecting the refund application was quashed, and directions were given to calculate and pay the interest due within the specified timeframe.In conclusion, the court allowed the petition, quashed the order rejecting the refund application, and directed the respondents to calculate and pay the interest due in accordance with the provisions of the Act.
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