Akil Kureshi, J. - (1.) This petition is filed for refund of a sum of Rs.11,44,390/- from the respondents.
(2.) Brief facts are as under : The petitioner is engaged in the business of execution of work contracts. In the course of execution of various work contracts, deduction of tax at source was made from the running bills of the petitioner. The petitioner had certain disputes with respect to the demand notices issued by the department concerning the petitioner's Value Added Tax liability for the assessment years 2008-2009, 2009-2010, 2010-2011 and 2011- 2012. The High Court disposed of the petitions by a judgment dated 9th October, 2013 pursuant to which the Assessing Officer passed a fresh order of assessment dated 12th February, 2014. This order was common for all the concerned assessment years. The petitioner preferred revision petitions before the revisional authority which were disposed of by a common order dated 27th November, 2014. The Assessing Officer was asked to pass a fresh order of assessment bearing in mind the observations made by the High Court. Thereupon, the Assessing Officer passed a fresh order on 16th December, 2015 making fresh assessment in case of all relevant assessment years. His computation of tax for various assessment years was as under : "COMPUTATION Assessment Year 2008-09 2009-2010 Rate of tax @4% @12.5% 4% @12.5% Turnover Returned 4535947 5248475 6722001 1393297 Turnover Determined (as discussed above) 8801140 10331773 12023730 2462691 Tax payable 352045.60 1291471.62 480949.20 307836.37 Total Tax payable 1643517.22 788785.57 Less already paid by TDS certificates 928314.00 619092.00 Less ITC allowed 602796.14 254434.31 Balance to be paid 112407.08 84740.74 (Excess) Add penalty U/S 25(4) 10000 10000 Total amount to be paid 122407.08 74740.74 (Excess) Round off 122407/- 74741/- (Excess) Assessment Year 2010-11 2011-2012 Rate of tax @4% @12.5% 5% @13.5% Turnover Returned 20710719 6347877 22475606 5121159 Turnover Determined (as discussed above) 36471530 11517326 37539199 8805492 Tax payable 1458861.20 1439665.75 1876959.95 1188741.42 Total Tax payable 2898526.95 3065701.37   Less already paid by TDS certificates 1831807.00 1705833.00 Less ITC allowed 1533293 1299255.00 Balance to be paid 466573.05 (Excess) 60613.37 Add penalty U/S 25(4) 10000 10000 Total amount to be paid 456573.05 (Excess) 70613.37 Round off 456573 (Excess) 70613/- Issue demand notices in form XV accordingly for the years 2008-09 and 2011-12. No need to issue demand notice for the years 2009-10 and 2010-11 and excess amount to be adjusted in the future returns. The dealer deposited Rs.400000 + 194984 + 201000 + 10112/- as pre-requisite money against the years under assessment may be adjusted in future."
(3.) From the above quoted portion of the order, it can be seen that in some years there was a tax demand from the petitioner, for some he had paid excess tax which had to be returned to him. In this respect, the Assessing Officer observed that for the assessment years 2008-09 and 2011-2012 demand notices should be issued. For the assessment years 2009-2010 and 2010-2011, no demand notice is to be issued but the excess amount should be adjusted in the future returns. According to the petitioner, the excess amount along with pre-deposit made by the petitioner at the time of filing revision petitions comes to Rs.11,44,390/- which should have been refunded.;