1996 (12) TMI 362

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....J.-The short question that arises for consideration in this writ petition, is whether an order directing refund of tax in implementation of the orders of the appellate authority can be passed after order under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") has been passed by the concerned authorities. 2.. The question arises in the following circumstances. ....

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....5/96-1, 2 and 3 dated June 24, 1996 proposing to revise the order of the appellate authority. It is further stated that the Deputy Commissioner, Commercial Taxes issued order dated July 25, 1996 under section 33-C of the Act withholding refund of interest, and the writ petition therefore be dismissed.   4.. Learned counsel for the petitioner contends that as the order under section 33-C of....

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....om the date of communication of the order and any excess tax or fee collected from the dealer, has to be refunded. Section 33-C of the Act empowers the Deputy Commissioner to grant approval for withholding refund. Section 33-C of the Act reads as follows: "33-C. Power to withhold refund in certain cases.-Where an order giving rise to a refund to an assessee or licensee is the subject-matter of ....

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....ld the refund till such time as the Deputy Commissioner may determine. In the instant case, the order of approval of the Deputy Commissioner was given effect on July 25, 1996. Therefore, we are unable to say that the action of the respondent in not refunding the tax is illegal and arbitrary. We are also unable to agree with the contention of the learned counsel for the petitioner that the order....