1989 (12) TMI 317

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.....S.N. Chari, Advocate, for the respondent.   B. Kanta Rao, Advocate, for the appellant.   --------------------------------------------------   The petitioner was a registered dealer under the Andhra Pradesh General Sales Tax Act and Central Sales Tax Act having its oil mill at Kurnool. The petitioner was engaged in the business of purchasing groundnuts and manufacturing and....

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....les tax arrears position. He was then told that the calculation of tax in the year 1974-75 at the rate of 4 per cent was a mistake and that the rate of tax in force during the said year was only 3 per cent on groundnuts and not 4 per cent. The petitioner states that because of the said difference in the rate of tax, he has paid excess amount on Rs. 1,80,09,445 by way of tax. Accordingly he appl....

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....s such an application has to be filed within four years of the end of the relevant assessment year. In this case the application for revision was made seven years later. That apart, the question is whether this Court can direct the authorities to revise the assessment or refund the excess tax paid in this writ petition. For this purpose, the basis is whether the petitioner can recover the said amo....