1996 (3) TMI 521

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.... under the Andhra Pradesh General Sales Tax Act. He was running a bar and restaurant at Martair. Against the order of assessment the petitioner carried the matter in appeal, before the Appellate Deputy Commissioner, which was allowed and the Commercial Tax Officer, the first respondent, was directed to grant necessary relief pursuant to the order of the Supreme Court which was relied upon by the Deputy Commissioner. Thereafter refund of the tax was ordered to the petitioner. The petitioner claimed that interest ought to have been awarded on the tax refunded. The case went through several vicissitudes and ultimately the Sales Tax Appellate Tribunal allowed the appeal setting aside the order of the Deputy Commissioner and directed de novo ....

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.... that arises for consideration is whether pendency of a revision under section 20 is a ground to deny refund of tax for implementing the order of the appellate authority. 6.. It will be appropriate to note here rule 35 of the Andhra Pradesh General Sales Tax Rules. "35. The order passed on appeal or revision shall be given effect to by the assessing authority who shall refund within two months from the date of the communication of the order any excess tax and surcharge or fee found to have been collected and additional tax and surcharge or fee which is found to be due, in the manner as if it were a tax and surcharge assessed by himself."   7.. From a perusal of the rule extracted above it is evident that the order passed in ap....

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....efund till such time as the Deputy Commissioner may determine." 8.. From a perusal of the above section it is clear that where an order which gives rise to refund to an assessee or licensee is subjectmatter of appeal or revision or any other proceeding under the Act, then pending such proceeding the assessing or the licensing authority may withhold the refund if it is of the opinion that the grant of refund is likely to adversely affect the Revenue; but such an order has to be passed with the previous approval of the Deputy Commissioner and it will be operative till such time as the Deputy Commissioner may determine. In this case admittedly no order is passed under section 33-C of the Act. Therefore, the first respondent is not justified....