1994 (2) TMI 277

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....ge. Petitioner got further relief in the appeal it filed against the order exhibit PI which was disposed of by the Deputy Commissioner by his order exhibit P2 dated June 6, 1989. According to the petitioner, if the order exhibit P2 is implemented, the amount of refund due will exceed Rs. 1,14,000. The Revenue has filed appeal before the Sales Tax Appellate Tribunal against the order exhibit P2 with a delay of 870 days. That is pending consideration. 2.. The assessment for the next year 1977-78 was completed by the proceedings exhibit P3 by which the petitioner was called upon to pay an amount of Rs. 62,644.09 as balance of tax due and Rs. 5,011.56 by way of surcharge. Petitioner challenged the order unsuccessfully in appeal. Pending the ....

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....tter exhibit P5. 4.. When the order of assessment, exhibit PI, was passed on September 11, 1984, the petitioner became entitled to refund of the amount of tax mentioned therein. Even adjusting the amount of surcharge due thereunder, the petitioner was entitled to get refund of Rs. 95,624.80. This amount became refundable eo instanti the order exhibit P1 was passed on September 11, 1984. Even if the order exhibit P2 had not been passed, and no further relief given to the petitioner, the position would have been that the amount due by way of refund as per exhibit P1 was sufficient to cover the entire amount of tax demanded under the proceedings exhibit P3. When amount was due to him by way of refund, and it was available unappropriated wit....

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....r to complete his enquiry in regard to the amounts refundable to the appellant-firm or its partners under the Income-tax Act within three months from the receipt of the order by him. The Certificate Officer will thereafter execute the demand for the balance of the amount, if any, due from the appellant-firm." The Supreme Court has thus laid down the procedure to be followed in cases where there are amounts due to, and from, the State. The assessing authority is bound to adjust the amount due to the assessee and recover only the balance, if any. So far as this case is concerned, there is no complication at all, for the reason that the order exhibit PI has fixed the amount due to the petitioner, which only got enhanced as a result of the a....