2000 (8) TMI 1082

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....ax Act, 1948 (for short, "the Act"), the Excise and Taxation Officer-cum-Officer, In-charge, Sales Tax Check Barrier, Harsa Manser, District Hoshiarpur, imposed penalty of Rs. 2,43,000 on the petitioner on the ground that it was transporting goods without necessary documents. The appeal filed by the petitioner against the penalty order was dismissed by the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar, but the second appeal filed by it was allowed by the Tribunal vide its order dated September 8, 1997. After about ten months, the petitioner submitted application, annexure P4, dated July 16, 1998 to the Assistant Excise and Taxation Commissioner, Hoshiarpur, for refund of Rs. 2,43,000. In reply, the officer concerned vide lett....

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.... Limited v. State of Haryana [1993] 88 STC 332 (P&H). (4) Aggarwal Int Udyog v. Deputy Excise and Taxation Commissioner [1996] 101 STC 210 (P&H). (5) Chemiplast Industries v. State of Haryana [1997] 104 STC 469 (P &H). 4.. The respondents have challenged the petitioner's entitlement to get interest on the ground that the order made by the appellate authority of the Sales Tax Tribunal to annul the penalty imposed under section 14-B(7) cannot be treated as an order made by the Assessing Authority for the purpose of section 12(3) of the Act. They have averred that the delay in the refund of the amount of penalty was not deliberate and, therefore, no interest should be awarded to the petitioner. 5.. Shri G.R. Sethi argued that the delay in ....

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....by a refund voucher or, at the option of the dealer, by adjustment of the amount so paid with the amount due from him, in respect of any other period; Provided that the refund under clause (b) shall be subject to such conditions, as may be prescribed: Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of three years from the date on which such claim accrues. Explanation.-For the purposes of this sub-section the expression 'in the course of inter-State trade or commerce' shall have the meaning assigned to it by section 3 of the Central Sales Tax Act, 1956. (2) Notwithstanding anything contained in sub-section (1), the assessing authority shall first adjust the amount to....

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....ct or if the amount of tax so paid is in respect of the sale or purchase of any declared goods and such goods are sold in the course of inter-State trade or commerce. Sub-section (2) of section 12 of the Act which begins with a non obstante clause makes it mandatory for the Assessing Authority to first adjust the amount of refund towards the recovery of any amount due from the dealer on the date of such adjustment and sub-section (3) provides for payment of interest if the amount is not refunded within 90 days of the date of the order. Subsection (4) of section 12 lays down that if the delay in allowing the refund within the period of 90 days is due to the reasons beyond the control of the Assessing Authority or is attributable to the deale....