TaxTMI 
TaxTMI 
2005 (7) TMI 620
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....rder. C.W.P. No. 17062 of 2004: The assessment for the financial year 1982-83 in respect of petitioner in CWP No. 17062 of 2004 was finalised on February 4, 1985 and demand of Rs. 2,54,366 was raised by the Assessing Authority. Vide separate order dated July 26, 1985 the learned Assessing Authority imposed penalty of Rs. 26,000 under section 10(6) of the Act and also made the petitioner liable to pay interest under section 11-D of the Act for non-depositing the tax worth Rs. 2,54,366. The order of penalty was set aside by the learned Deputy Excise and Taxation Commissioner (Appeals) on May 26, 1993 whereas the order of the Assessing Authority on all other points including levy of tax was upheld. It appears that the matter was taken in....
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....decided by the Sales Tax Tribunal on February 17, 1994 whereby the petitioner was found entitled to concession in interest qua addition to purchase turnover on account of market fee. The application of the petitioner for rectification of the order passed by the learned Tribunal was accepted on May 26, 1997 wherein it was held that interest was not to be charged from the petitioner. It is the claim of the petitioner that, thus, he has become entitled to refund of tax of Rs. 9,268 as well as penalty of Rs. 4,300 along with interest. It is further stated that refund voucher of Rs. 12,672 has been issued to the petitioner on July 21, 2004. Thereafter, the petitioner made a claim for interest in terms of section 12(3) of the Act. C.W.P. No....
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....1.96. The refund of the said amount has been made on July 30, 2004. The petitioner has claimed interest on the said amount in terms of section 12(3) of the Act. C.W.P. No. 18536 of 2004: The petitioner in this writ petition is running a mill under the name of M/s. Chenab Textile Mills at Kathua and is a registered dealer under the Act. A penalty of Rs. 3,95,000 was imposed upon the petitioner on August 30, 1995 by the Assistant Excise and Taxation Commissioner-cumDeputy Director (Enforcement) in terms of section 14-B(7) of the Act. The said amount was realised on October 6, 1995 when the demand draft was issued by the bank after encashment of the bank guarantee in favour of the Deputy Director (Enforcement). The appeal against the sai....
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.... invited, reads as under: "Section 12. Refund.-(1) The Assessing Authority shall in the prescribed manner refund to a registered dealer applying in this behalf any amount of tax, interest or penalty paid by such dealer under this Act- (a) if the amount of tax, penalty or interest so paid is in excess of the amount due from him under this Act; or (b) 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 interState trade or commerce; (c) either 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....
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....ontrol of the Assessing Authority or attributable to the dealer, whether wholly or in part, the period of such delay shall be excluded from the period for which interest is payable. (5) If any question arises whether any period is to be excluded for the purposes of calculation of interest under sub-section (4) the same shall be referred to the Commissioner or such other officer as the State Government may, by notification, appoint, whose decision shall be final. (6) Where an order allowing refund is the subject-matter of an appeal or further proceedings or where any other proceedings under this Act are pending, and the Assessing Authority is of the opinion that the refund is likely to adversely affect the recovery, the Assessing Autho....