Court orders Commercial Tax Officer to process refund claim within four weeks under AP General Sales Tax Act, 1957.

The court directed the Commercial Tax Officer to initiate proceedings for refund of an excess payment under the Andhra Pradesh General Sales Tax Act, 1957. The petitioner's claim for refund, which had been pending for four years, was ordered to be processed within four weeks from the date of the court's order, without any costs awarded in the matter.

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Issues involved: Claim for refund of excess payment under the Andhra Pradesh General Sales Tax Act, 1957.

Details of the judgment:

Issue 1: Claim for refund
The petitioner, Transmission Corporation of Andhra Pradesh Limited, sought a writ of mandamus u/s the Andhra Pradesh General Sales Tax Act, 1957, directing the Commercial Tax Officer (CTO) to refund an amount of &8377; 15,49,39,123/-, which was paid in excess of the demand. The assessment for the year 1998-1999 resulted in a refund, and the petitioner submitted a claim for refund in Form XXIII on 27.01.2004. Despite reminders, the refund was not processed, leading to the filing of the writ petition.

The respondents did not file a counter affidavit, but the Special Counsel for Commercial Taxes acknowledged that the refund claim was in an advanced stage of processing. Considering the delay of four years in the petition, the court directed the first respondent to initiate proceedings for refund based on the assessing officer's order dated 18.11.2003, with the application date being 27.01.2004. The court mandated completion of this process within four weeks from the date of receipt of the order, and no costs were awarded in the matter.

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