- (1.) THIS appeal is directed against the judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in C.W.P. No. 14932 of 2005, dated 07.03.2006.
(2.) THE Respondent -herein is a proprietorship firm carrying on the business of building works contract. During the year 1995 -1996, the Respondent was engaged in the construction of building of Army Welfare Housing Organization, Navy and other allied works. The Army Welfare Housing Organization made a payment of Rs. 7,95,83,112/ - during the year 1995 -1996. On the aforesaid amount, Rs. 15,91,662/ - was deducted as tax at source. The Respondent filed its returns for the assessment year 1995 -1996. The assessing authority not being satisfied with the returns filed by the Respondent, served several statutory notice to the Respondent but the Respondent did not appear before the assessing authority. Thereafter, the assessing authority has completed the assessment for the assessment year 1995 -1996 and passed an ex -parte order dated 26.05.1999 raising an additional demand of Rs. 1,05,511/ -. After the receipt of the aforesaid assessment order the Respondent moved an application Under Section 33 of the Haryana General Sales Tax Act, 1973 (for short, "the Act") for rectification of the assessment order dated 26.05.1999. For one reason or the other, the said application has not been disposed of by the assessing authority within the time prescribed under the provisions of the Act. It was only in the year 2005, the Assessing Authority rejected the application for rectification of assessment order dated 26.05.1999 filed Under Section 33 of the Act on the ground that the rectification can be done only of a clerical or arithmetical mistake apparent from the records and it has to be done within two years of passing of the assessment order. Though, there was a statutory remedy available to the Respondent to challenge the order dated 02.05.2005, the Respondent did not resort to the same and thus the order passed by the assessing authority has attained finality.
(3.) THEREAFTER , the Respondent -herein has filed a Writ Petition before the High Court, inter alia, requesting the High Court to direct the Appellant(s) herein to refund the amount of Rs. 15,91,662/ - (Rupees Fifteen Lakhs Ninety One Thousand Six Hundred Sixty Two Only) with statutory interest.;