TaxTMI 
TaxTMI 
2001 (9) TMI 1096
X X X X Extracts X X X X
X X X X Extracts X X X X
....etitioner, it is necessary to notice the undisputed facts in the first instance. 2.. The order made by the Sales Tax Appellate Tribunal (for short, "the Tribunal") for the assessment year 1981-82 and the order made by the Appellate Deputy Commissioner for the assessment years 1982-83 to 1986-87, totally for a period of six assessment years, have become final. Under the above two orders of the Tribunal and the Appellate Deputy Commissioner, the petitioner is entitled to seek refund of the tax collected in respect of disputed transactions which are set aside by the learned Tribunal and the Appellate Deputy Commissioner. However, as could be seen from the counter-affidavit filed in the writ petition, the petitioner's demand for interest is de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....om the above provision, a maximum of three years is granted to the assessing authority to pass consequential order or reassessment order made under section 19, 20, 21, 22 or 23 of the Act or in an order of any court otherwise than in appeal or revision under the Act. Section 33-F mandates that where a refund is due to the assessee in pursuance of an order referred to in section 33-B and the assessing authority does not grant the refund within a period of six months from the date of such order, the State Government is charged with liability to pay to the assessee simple interest at 12 per cent per annum on the amount of refund from the date immediately following the expiry of six months. Section 33-B provides that where as a result of any or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d under section 33-F has nothing to do with the date on which the assessing authority may pass consequential order in pursuance of the order made by the various Commercial Tax Departmental authorities and the Tribunal under section 19, 20, 21, 22 or 23 of the Act. The claim of the petitioner, which in this case flows from the order made by the adjudicatory forums like the Tribunal and the Appellate Deputy Commissioner, cannot be subjected to and/or dependent upon the vagaries and uncertainties that may be adopted and practiced by the assessing authority in passing consequential order. It is not that in the present case the Appellate Deputy Commissioner and the learned Tribunal had set aside the order under appeals and remanded the proceedin....