JUDGMENT
Milap Chandra, J.
1. This revision petition has been filed under Section 15(2) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as “the Act”) against the order of the Rajasthan Sales Tax Tribunal, Ajmer, dated 13th August, 1985, by which it directed for the refund of the amount, if deposited. The facts of the case giving rise to this revision may be summarised thus :
2. The assessee-non-petitioner effected sales during the course of inter-State trade and commerce during the accounting year 1971-72. The quarterly returns were not filed and the amounts of tax were also not deposited in time. The assessing authority imposed penalty of Rs. 525.44 under Section 7-A A of the Act and levied interest of Rs. 1,187.85 under Section 11-B of the Act read with Section 9 of the Central Sales Tax Act. The assessee preferred an appeal before the Deputy Commissioner (Appeals), Jodhpur, who allowed the appeal and set aside the penalty and interest The department filed Revision No. 114/82 before the Revenue Board, Ajmer, only against the order setting aside the levy of the said interest. On the establishment of the Rajasthan Sales Tax Tribunal, Ajmer, it was transferred to it for disposal under Section 13 of the Rajasthan Sales Tax (Amendment) Act, 1984. After hearing the parties, the Tribunal held that interest under Section 11-B was rightly imposed by the assessing authority and accordingly allowed the appeal of the department. While accepting the appeal, it was also ordered that the amount, if deposited, would be refunded. This part of the order has been challenged in this revision.
3. The learned counsel for the petitioner has urged that when the appeal was allowed and the imposition of interest was confirmed by the learned Tribunal, there was no question of the refund of any amount.
4. The learned counsel for the assessee could not support the order of the refund of the amount.
5. Admittedly, the learned Tribunal allowed the appeal of the department and confirmed the imposition of the interest under Section 11-B of the Act read with Section 9(2) of the Central Sales Tax Act. As such there was no question of the refund of the amount of interest, if deposited. It appears that the learned Tribunal passed the order for the refund of the amount of penalty for which no appeal was filed by the department.
6. The amount of interest is not refundable. The amount of penalty is refundable.
7. Consequently, the revision petition is disposed of with the aforesaid observations.