2000 (11) TMI 1192

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.... Joint Excise and Taxation Commissioner (Appeals), Hisar, set aside the penalty imposed upon the petitioner by the Assessing Authority under the Haryana General Sales Tax Act, 1973. Thereafter, the petitioner submitted application dated September 18, 1999 to the Assessing Authority for refund of Rs. 22,000 deposited at the time of filing of appeal. After about nine months, it's representative submitted representation, annexure P3, dated June 14, 2000 to the Deputy Excise and Taxation Commissioner, Rohtak, for refund of Rs. 22,000 with interest. Having failed to evoke any response either from the Assessing Authority or from the Deputy Excise and Taxation Commissioner, Rohtak, the petitioner submitted representation, annexure P4, dated Septem....

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....ssessing Authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, shall, in the prescribed manner, refund to a dealer or to any other person the amount of tax or penalty or interest paid by him in excess of the amount due from him under this Act, either by a refund voucher or, at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period: Provided that the Assessing Authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the dealer and shall the....

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....ibed under the Punjab Subsidiary Treasury Rules or refund adjustment order in form S.T. 34 and send it along with the assessment order." 6.. A conjoint reading of the provisions quoted above shows that the Assessing Authority is under an obligation to refund the amount of tax, penalty or interest paid by the dealer either by way of refund voucher or at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period. This is subject to the exercise of discretion by such authority to first adjust the amount to be refunded towards the recovery of any amount due from the dealer on the date of adjustment and then refund the balance. Section 44 of the Act provides for withholding of t....