KARNATAKAM GOVINDAPPA SETTY AND SONS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two petitions are filed to direct the respondent to issue a direction to the Commercial Tax Officer to refund the tax amounts paid for the assessment years 1974-75 and 1975-76 to the petitioner pending disposal of the tax revision cases. In the affidavit filed in support of the petitions it was stated that against the order of the Assistant Commissioner, Kurnool, confirming the orders of the Commercial Tax Officer, Guntakal, for the assessment years 1974-75 and 1975-76, the petitioner filed appeals before the Sales Tax Appellate Tribunal disputing levy of tax on a turnover of Rs. 1,83,565.85 and Rs. 1,80,919 on the ground that the said turnover being one form of "mida" is not liable for tax under the Andhra Pradesh General Sales Tax Act.

(2.) The petitioner paid the entire tax as the authorities were pressing for payment of tax. Relying upon a decision of the Supreme Court in Alladi Venkateswarlu v. Government of A.P. ([1978] 41 S.T.C. 394 (S.C.)), the Tribunal allowed the appeals filed by the petitioner on 30/12/1978. It is therefore contended that by virtue of the above orders, the petitioner is entitled to refund of Rs. 7,801.49 and Rs. 7,689 for the abovesaid assessment years. After the appeals were disposed of by the Sales Tax Appellate Tribunal, the petitioner filed an application on 2/06/1979, before the Commercial Tax Officer, Guntakal, claiming refund of the amounts mentioned above and the Commercial Tax Officer, by his endorsement dated 5/07/1979, informed the petitioner that the refund cannot be made as the orders of the Appellate Tribunal have been made the subject-matter of tax revision cases before the High Court and that the application would be considered after the tax revision cases are disposed of. It is also stated in the affidavit that if the tax is withheld, the petitioner will be subjected to hardship as it is denied of working capital.

(3.) The learned counsel for the petitioner submitted that the amounts cannot be withheld under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957, on the ground that the tax revision cases are pending before this Court.