A.K.Sinha, J. - (1.) These four rules are taken up together for the sake of convenience. In the first two rules the petitioners pray for refund of certain amounts lying as excess amounts with the Commercial Tax Officer in respect of assessments of two different periods and the latter two rules are directed against certain notices issued by the Commercial Tax Officer for review of the assessments in respect of those periods.
(2.) The facts in these rules are inter-connected and may be briefly stated as follows :
(3.) The petitioners carry on business in co-partnership under the name and style of Messrs Harry & Co. at 54, Ezra Street, Calcutta. This firm is a registered dealer and holds a registration certificate No. 301 A(CL) under the provisions of the Central Sales Tax Act, 1956, read with the Bengal Finance (Sales Tax) Act, 1941, and rules framed thereunder (hereinafter referred to as the Central Act, the Bengal Act and the Rules respectively). The petitioners paid in advance Rs. 8,274.37 nP. along with the returns submitted for the quarters ending with the accounting year on 14th day of Sravan Sudi 2015 and Rs. 6,885.99 nP. for the four quarters ending with the accounting year on the 14th day of Sravan Sudi 2014 respectively on account of sales tax along with the returns. After deducting the amounts assessed by the Commercial Tax Officer for these two years, the petitioners were entitled to a refund of Rs. 6,758.20 nP. and Rs. 6,259.88 nP. for these two accounting years. The petitioners submitted refund applications before respondent No. 1 in accordance with the provisions of the Bengal Act but respondent No. 2 failed within 30 days from the date of submission of such refund application or even thereafter to pass orders for refund in writing and communicate the same to respondent No. 1 for issue of refund payment order (cash) as called for by the petitioners.;