- (1.) This writ petition has been filed praying that this court may be pleased to issue a writ of mandamus, directing the respondent to refund the excess amount of Rs. 1,56,942 paid as tax, along with interest at one per cent, as per sections 39A and 24(4) of the Tamil Nadu General Sales Tax Act, 1959 and rule 32(2) of the Tamil Nadu General Sales Tax Rules, 1959. It has been stated that the petitioner is a registered dealer and an asses-see on the books of the respondent. The assessment relating to the petitioner, for the year 1995-96, under the Tamil Nadu General Sales Tax Act, 1959, was completed by the respondent, by passing orders in TNGST 2500521/95-96, dated May 25, 1995, determining the total and taxable turnovers at Rs. 1,91,98,825 and Rs. 66,48,282, respectively. The fixation of the taxable turnover of Rs. 66,48,282 has been based on the recovery of the delivery challans, made from the business premises of the petitioner, during the course of the inspection made by the enforcement wing of the Commercial Taxes Department, on September 16,1995. As a result of this assessment to the best judgment, there arose a demand of tax of Rs. 1,99,448, and additional sales tax of Rs. 56,483, apart from the penalty of Rs. 3,83,896, under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959.
(2.) Aggrieved by the said proceedings, the petitioner had preferred an appeal, under section 3 of the Tamil Nadu General Sales Tax Act, 1959, before the first appellate authority, namely, the Appellate Assistant Commissioner (CT), Pollachi, who had partly allowed the appeal filed by the petitioner, redetermining the taxable turnover at Rs. 26,94,281, with the direction to levy penalty at the appropriate rate. Aggrieved by the said order, the petitioner had filed a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal (AB), Coimbatore, under section 36 of the Tamil Nadu General Sales Tax Act, 1959. Meanwhile, the Deputy Commissioner (CT), Coimbatore, had also filed a State appeal before the said authority, praying to set aside the relief granted by the first appellate authority and to restore the addition made by the assessing officer. The Tamil Nadu Sales Tax Appellate Tribunal (AB), Coimbatore, had came to the conclusion that reduction in the quantum of taxable turnover was necessitated and therefore, redetermined the taxable turnover at Rs. 14,35,266, involving tax of Rs. 43,058. Thus, the Sales Tax Appellate Tribunal (AB), Coimbatore, partly had granted the relief to the petitioner and had dismissed the appeal filed by the Deputy Commissioner (CI), in CTA 193/99 and CTSA 190/99, dated September 12, 2005. Thereafter, the respondent had passed an order, dated March 11, 2008, determining the taxable turnover, at Rs. 14,35,266 and declaring excess payment of Rs. 1,56,942. Pursuant to the said order passed by the respondent, the petitioner has filed the present writ petition before this court to direct the respondents to refund the said amount, along with the interest at one per cent, as per the relevant provisions of law.
(3.) The learned counsel appearing on behalf of the respondent had submitted that the excess amount of tax, paid by the petitioner, is liable to be refunded to the petitioner, as per law, within the time-limit stipulated by this court.;