TaxTMI 
TaxTMI 
2007 (11) TMI 575
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....the State of Andhra Pradesh. The tax was levied at the rate of two per cent from April 16, 1995 to March 31, 1996. Questioning the assessment order and levy of tax at the rate of eight per cent from April 1, 1995 to August 15, 1995, an appeal was filed before the appellate authority. The appellate authority, on the basis of a judgment of the Supreme Court in Anand Commercial Agencies v. Commercial Tax Officer [1997] 107 STC 586; [1997] 25 APSTJ 254, allowed the appeal, directing the assessing authority to levy tax at the rate of two per cent. The revisional authority, Hyderabad revised the orders of both the assessing authority and the appellate authority on the assumption that both the orders were prejudicial to the State and he was of t....
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....on and if the amounts were not paid within six months, the petitioner was entitled to interest on the amount. Because of the orders passed in revision, the petitioner was not paid the refund amount and the amounts were only paid to him after the orders were passed by the Tribunal. According to the petitioner, in terms of section 33F(2) of the Act, the interest is payable if the amounts were finally determined to be due. The petitioner, placing reliance on section 33F(2), made a representation on February 20, 2006, requesting the respondent to pay interest on Rs. 1,86,811, as the amount has been withheld under section 33C. The order of the appellate authority had been passed on February 4, 1998. The period of six months would expire on Augus....
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.... matter. Section 33 of the Act deals with refunds. Section 33B lays down- "33B. Refund on appeal, etc.-Where as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee or licensee, the assessing or licensing authority shall refund the amount to the assessee or licensee without his having to make any claim in that behalf, or adjust or apply, such amount as provided in section 33." (emphasis Here italicised. supplied) In the present case, the refund had become due to the assessee as a result of an order passed in appeal. Therefore, in terms of section 33B, he was entitled to refund without his making any application or claim or a request to adjust. But the Revenue has ....
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....he assessing authority or the licensing authority does not grant the refund within six months from the date on which the claim for refund is made by the assessee or licensee under section 33A, the State Government shall pay the assessee or licensee simple interest at twelve per cent per annum on the amount directed to be refunded from the date immediately following the expiry of the period of six months aforesaid to the date of the order granting the refund." Section 33F of the Act reads- "33F. Interest on refund where no claim need be made.-(1) Where a refund is due to the assessee or licensee in pursuance of an order referred to in section 33B and the assessing or the licensing authority does not grant the refund within a period of six ....
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....of the Act, which lays down that the licensing authority shall refund the assessee without his having made any application and if it is read along with section 33F(2), it becomes further clear that as a result of further appeal, the point of reference would be the order made under section 33C of the Act. So, the interest, in our view, would be payable from a date after six months of the order having been passed under section 33C of the Act, withholding the refund. In the present case, the order withholding the interest was passed on February 4, 1998. So, in our view, the interest is payable in the present case, commencing from the expiry of six months from February 4, 1998 till January 18, 2006 when the payment was finally made. The learne....