TaxTMI 
TaxTMI 
1994 (7) TMI 315
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.... against the order of assessment and also applied for exemption from payment of tax. This request was turned down by the appellate authority. When further appeal was taken to the Sales Tax Tribunal, the latter passed an order dated December 4, 1985, annexure P1 and directed the petitioner to deposit a total sum of Rs. 4,00,000 with reference to the two cases. A direction was given to the appellate authority to hear and decide the appeals on payment of Rs. 4,00,000 by the petitioner-firm. In pursuance of this direction, the petitioner deposited Rs. 4,00,000 vide cheque dated February 12, 1986, which was encashed by the respondents on February 20, 1986. Order passed by the Assessing Authority was quashed by the Deputy Excise and Taxation Co....
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....ears. Notice of this petition was given to the respondents on April 28, 1994. No reply has been filed by the respondents. In our opinion, in the face of the clear averments made in the writ petition and the various documents which have been placed on record, a factual reply is not even necessary. The only argument advanced by the learned counsel for the petitioner is that with the setting aside of the order of assessment the petitioner became entitled to the refund of the amount of tax deposited by it and failure of the respondents to refund the said amount was without any legal authority and without any justification. He argued that the delay in refund of the amount of tax was not at all attributable to the petitioner and, therefore, it w....
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....d is made: Provided that for the purpose of calculation of the interest, part of a month shall be considered as one month and any amount less than one hundred rupees shall be considered as one hundred rupees." Rule 50 of the 1949 Rules: "Where a refund payment order or a refund adjustment order is issued under rule 49, the authority issuing such order shall simultaneously record an order sanctioning the interest payable, if any, under sub-section (3) of section 12 on such refunds specifying therein, the amount of refund, the payment of which was delayed, the period of delay for which such interest is payable and the amount of interest payable by the State Government and shall communicate the same to the dealer to whom the interest is pay....