1989 (11) TMI 292

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.... 2.. The petitioner is a dealer registered under the Orissa Sales Tax Act, 1947. He applied for refund of Rs. 23,937.29 paid in respect of quarter ending December 31, 1975 to December 31, 1988, excepting quarter ending June, 1977. Applications for refund made by the petitioner having been rejected on the ground that section 14-A of the Orissa Sales Tax Act, 1947, was ultra vires, petitioner appr....

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....t 12, 1983. Notwithstanding such repeal, right accrued under the said provision would be available to be exercised in view of section 5 of the Orissa General Clauses Act, 1937, which reads as follows: "5. Effect of repeal.-Where any Orissa Act repeals any enactment hitherto made, or hereafter to be made, then, unless a different intention appears, the repeal shall not- (a) revive anything no....

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.... has not been passed. 6.. This brings us to consider the main question involved in the writ application. For considering the same, section 14-A which has stood repealed is to be kept in mind. It reads as follows: "14-A. Refund of tax in special cases.-Notwithstanding anything contained in this Act or in any other law for the time being in force where any amount is either deposited by any per....

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....ich is not payable by him. Therefore, the Commissioner was required to consider (i) whether the amount claimed as refund was paid as tax or otherwise by the dealer, (ii) whether the application for refund has been made within the period prescribed under section 14, proviso. Finality of any order of assessment wherefrom order of refund does not flow would not affect the claim of the dealer since th....