1985 (4) TMI 276

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....nd for issue of a writ of mandamus directing the respondents to decide the petitioner's claim for refund and interest thereon. The case of the petitioner is that the amount claimed in the impugned notice is erroneous and further that if the amount which the petitioner is entitled to by way of refund is adjusted, it is the petitioner who will be entitled to get some amount and nothing will be payable by it towards the tax liability mentioned in the impugned notice. Counter and rejoinder affidavits have been filed. All the respondents are represented by the Standing Counsel and there is no private party to be served with the notice of the writ petition. On the facts of the instant case we are satisfied that it is a fit case where the writ ....

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....y proceedings have to be quashed. In the counteraffidavit it has been reiterated that the amount mentioned in the impugned notice (annexure I to the writ petition) is payable by the petitioner. Annexure CA 1 to the counter-affidavit gives the details of the amounts payable by the petitioner. For the assessment year 1971-72 it has been shown at serial Nos. 1 and 2 that a sum of Rs. 4,130.47 was payable as State sales tax and Rs. 975.00 as Central sales tax. Along with the rejoinder affidavit copy of a letter dated 7th March, 1980, by the Sales Tax Officer, Khand 2, Chandausi, addressed to the Deputy Collector (Collection), Sales Tax, Moradabad, has been attached as annexure RA 2 which indicates that as a result of the appellate order dated 1....