Appellate authority ordered to refund 25% advance tax with court directive for timely action.

The court remanded the matter to the appellate authority for consideration of refunding the 25% advance tax deposited by the petitioner for the assessment year, as no tax was levied during the assessment proceedings. The appellate authority was directed to pass an appropriate refund order within six months from the court's order.

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Issues involved:
The issue involved in this case is the refund of 25 per cent advance tax deposited by the petitioner for the assessment year in question.

Refund of Advance Tax:
The petitioner filed a writ petition seeking a direction for the return of the 25 per cent advance tax deposited for the assessment year. The orders of assessment under the VAT Act and Central Sales Tax Act were framed by the assessing authority, and the petitioner's appeal against it was dismissed by the appellate officer. The petitioner argued that despite no tax being levied during the assessment proceedings, the advance tax had not been refunded. The court noted the specific averment in the writ petition that the advance tax was deposited but not refunded, and remanded the matter to the appellate authority for consideration. The appellate authority was directed to pass an appropriate order regarding the refund within six months from the date of the court's order.

Conclusion:
The court disposed of the writ petition by remanding the matter to the appellate authority for the consideration of the refund of the advance tax deposited by the petitioner.

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