SRI RAMESH KUMAR MEHRA AND ANR. Vs. COMMERCIAL TAX OFFICER AND ORS.
SALES TAX TRIBUNAL
Sri Ramesh Kumar Mehra And Anr.
Commercial Tax Officer and Ors.
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Pradipta Ray, J. (Chairman) -
(1.) THE present case has been referred to the Full Bench by the Bench comprising Mr Saikh Abdul Motaleb, honourable Judicial Member and Mr. Deb Kumar Chakraborty, honourable Technical Member as they failed to agree on the question of the Petitioner's claim of refund of tax paid in excess of the amount payable on the basis of his return. The honourable Judicial Member held that the Petitioner was entitled to refund while honourable Technical Member rejected such claim of refund.
Facts of the case
(2.) PETITIONER No. 1, being proprietor of the business carried on in the trade name of M/s. Printex Works, submitted returns for the year 2001 -02 and paid due tax payable on the basis of his returns. According to the returns due tax for the said year was Rs. 1,533 45. The Petitioner executed some works under works contract and the contractors deducted T.D.S of Rs. 20,822 during the year and deposited the same. Tax liability of Petitioner No. 1 -dealer was assessed under Section 45(1) of the West Bengal Sales Tax Act, 1994. By an order dated June 29, 2004 the assessing authority completed assessment and determined the dealer's tax dues at Rs. 2,16,762 and interest dues at Rs. 63,631.
(3.) AT the time of hearing the Petitioner produced two tax deduction certificates to show that an aggregate amount of Rs. 20,822 was deducted at source. Admittedly the Petitioner on September 27, 2004 paid Rs. 25,000 towards tax for the year 2001 -02. The Petitioner has alleged that under pressure from the assessing authority he was compelled to pay the said amount although it was not payable, in order to obtain C forms According to the Petitioner said amount was not payable on the basis of return and he never admitted any tax liability besides the amount mentioned in his returns and revised returns.;
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