TaxTMI 
TaxTMI 
2005 (8) TMI 640
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....ssment years 1993-94 and 1994-95 before the Joint Commissioner of Commercial Taxes (Appeals) after completing all the statutory requirements for preferring an appeal, including payment of 20 per cent of tax assessed in terms of section 45(3) of the Bihar Finance Act, 1981 (for the assessment year 1993-94, Rs. 45,254 and Rs. 1,88,624 for the assessment year 1994-95). The said appeals were ultimately allowed by the Joint Commissioner of Commercial Taxes (Appeals), Singhbhum Circle, Jamshedpur, on March 23, 2002 and February 28, 2004 for the two assessment years. On receipt of the orders passed in the two appeals and the demand note from the Commercial Taxes Department for the period in dispute, the petitioner applied for the refund of the ....
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....med along with the refundable amount. In support of his submissions, Mr. Mittal referred to various orders passed by this court from time to time in different matters, where directions have been given to refund the excess amount of tax paid together with interest. Mr. Mittal submitted that since the department had withheld the payment of what was ultimately due to the petitioner, it must be penalised to the extent of paying interest as provided under section 43 of the above Act. In support of his submissions, Mr. Mittal firstly referred to the decision of the Andhra Pradesh High Court in the case of S.L.S. Textiles Ltd. v. Commercial Tax Officer-II, Chittor [2005] 140 STC 251, wherein it was held that when a refund becomes due as a re....
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....ction (5) of section 9, the dealer may appeal in the prescribed manner to the authority next above the officer passing that order not being an authority below the rank of a Joint Commissioner. (3) No appeal under sub-section (1) or (2) shall be admitted unless the dealer objecting to an order of assessment has paid twenty per centum of the tax assessed or full amount of admitted tax whichever is greater. (4) Every appeal under this section shall be filed within forty-five days of the receipt of the notice of demand but where the appellate authority is satisfied that the appellant had sufficient reason for not preferring appeal within time, it may condone the delay. (5) The appellate authority while disposing of an appeal against an....
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....er cent of the tax assessed for both years in preferring the two separate appeals for the two years in question. Both the appeals have been allowed by the Joint Commissioner, Commercial Taxes, Singhbhum Circle, Jamshedpur. It was found that no amount was payable by way of sales tax dues and the amount deposited by way of appeal fees was returned to the petitioner-firm. The controversy which has been raked up by the department is not in respect of the amount which was deposited as fees in terms of sub-section (3) of section 45 of the aforesaid Bihar Finance Act, 1981. The controversy is with regard to the interest, if any, payable on the said amount. It has been urged by Mr. Mittal that the interest on the amount paid by way of appeal fee....