https://www.taxtmi.com/caselaws?id=160036 The competent authority's prolonged failure to decide a no-deduction or reduced-deduction application under section 13-AA(5)(a) of the Orissa Sales Tax Act and rule 37-D led to excessive tax being withheld at source. The Court held that such collection was arbitrary and illegal, since tax can be collected only in accordance with law and Article 265 of the Constitution. Pending assessment proceedings did not justify making the assessee bear the consequences of unlawful delay and excess deduction. Partial relief was granted, and a refund was directed subject to an undertaking for any future demand for the relevant subsequent periods. en-us Mon, 31 Aug 1998 00:00:00 +0530 Sat, 07 Dec 2013 15:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160036 The competent authority's prolonged failure to decide a no-deduction or reduced-deduction application under section 13-AA(5)(a) of the Orissa Sales Tax Act and rule 37-D led to excessive tax being withheld at source. The Court held that such collection was arbitrary and illegal, since tax can be collected only in accordance with law and Article 265 of the Constitution. Pending assessment proceedings did not justify making the assessee bear the consequences of unlawful delay and excess deduction. Partial relief was granted, and a refund was directed subject to an undertaking for any future demand for the relevant subsequent periods. Case-Laws VAT and Sales Tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160036