ASSOCIATED CEMENT COMPANY LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE writ petitions were filed in the Rajasthan High Court, Jaipur Bench, Jaipur for quashing the orders of the Commercial Taxes Officer, Special Circle, Kota (respondent No. 3) levying interest under Section 11B, Rajasthan Sales Tax Act, 1954 (in short, "1954 Act") and for directing the respondents for refunding the amount of interest collected from the petitioner at the rate of 12 per cent per annum from the date of recovery to the date of payment. On the establishment of this Tribunal, these writ petitions stood transferred to it under Section 15, Rajasthan Taxation Tribunal Act, 1995 (in short, "1995 Act").

(2.) AS the facts are similar and law involved is same in all these writ petitions, they are being disposed of by this common judgment. They relate to the assessment years 1970 -71 to 1973 -74 under the Rajasthan Sales Tax Act, 1954 and also Central Sales Tax Act, 1956.

(3.) IN reply, the respondents have raised a preliminary objection that the writ petitions are not maintainable as the petitioner had an adequate and effective alternative remedy by way of filing revisions under Section 15 of the 1954 Act against the said orders of the Rajasthan Sales Tax Tribunal, Ajmer. Almost all the averments made in the writ petitions are admitted in the reply except that the petitioner is entitled for the refund of the amounts of interest paid/ deposited by it and cause of action has arisen in its favour after the said decision of the honourable Supreme Court (J.K. Synthetics. Ltd. v. Commercial Tax Officer [1994] 94 STC 422).