1991 (8) TMI 316

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....tral Act for the year 1983-84 creating additional demand of tax amounting to Rs. 6,57,825. In the same manner, assessment for the year 1984-85 was also made by the said authority once again creating additional demand of tax under both the Acts amounting to Rs. 10,59,006. The petitioner paid both the amounts aforesaid but carried an appeal against the said orders before the Joint Excise and Taxation Commissioner (Appeals), Rohtak. The same, however, did not find favour with the said authority, thus, constraining the petitioner to file second appeal before the Sales Tax Tribunal, Haryana by means of four separate appeals. The Tribunal vide orders dated October 18, 1989, allowed all the appeals and passed a consolidated order reflected in anne....

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....nly on the strength of section 44 of the Act. Mr. R.P. Sawhney, learned counsel for the petitioner, vehemently contends that provisions of section 44 are ultra vires of the Constitution of India as also that order annexure P4 is bad in law for the same was passed at the back of petitioner and without hearing him and also that refund could not be stayed in any manner under the provisions of section 44 of the Act. Mr. S.K. Sood, District Attorney, Haryana, contests the claim of the petitioner. After hearing the learned counsel for the parties, I am of the considered view that this petition must succeed on the ground that on allowing of appeals, the concerned authorities were duty-bound to refund the tax. Section 42 of the Act deals with re....