BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20/11/2008 CORAM THE HONOURABLE MR.JUSTICE G.RAJASURIA W.P.(MD)No.10312 of 2008 and W.P.(MD)No.10313 of 2008 Tvl.Ashok Light House Proprietor P.Nathmol, 63/5, Karuppanasamy Koil LIne, Tahsildr, Pallivasal, Madurai. ... Petitioner in both WPs Vs. The Deputy Commercial Tax Officer, Tamil Sangam Road Circle, Madurai. ... Respondent in both WPs
Prayer in both WPs
Writ Petitions filed under Article 226 of the Constitution of
India, praying for issuance of a Writ of Mandamus, directing the respondent to
issue a refund voucher with interest to the petitioners U/s.24(4) of the TNGST
Act in pursuance of the order passed by the Appellate Assistant Commissioner in
AP161/2007 and AP173/2007 respectively dated 10.03.2008.
!For Petitioners … Mr.S.Karunakar
^For Respondents … Mr.D.Sasikumar
Govt.Advocate
:COMMON ORDER
These writ petitions have been filed to direct the respondent to
issue a refund voucher with interest to the petitioners U/s.24(4) of the TNGST
Act in pursuance of the order passed by the Appellate Assistant Commissioner in
AP161/2007 and AP173/2007 respectively dated 10.03.2008.
2. Heard the learned counsel for the petitioner and also
Mr.D.Sasikumar, learned Government Advocate, who took notice on behalf of the
respondents.
3. The grievance of the petitioner as aired by the learned counsel
for the petitioner placing reliance on the averments in the affidavit
accompanying the writ petitions, is to the effect that even though the Appellate
Assistant Commissioner (CT), Madurai (North) in Appeal Nos.AP161/2007 and
AP173/2007 ordered for refund of the excess amount under the TNGST Act,
collected by the respondent, yet there is no response and he has not issued the
refund vouchers in this regard, so far.
4. Heard the learned Government Advocate.
5.It is seen from the affidavits in support of the two writ
petitions that the petitioner has not so far made any representation to the
respondent seeking refund in pursuance of the orders of the Sales Tax Appellate
Tribunal. Though the respondent has a duty to issue refund vouchers, even
without a demand from the petitioner, it is better if the petitioner in such
cases, come up with the writ petitions after making demands. Therefore these
writ petitions are disposed of directing the petitioner to make representations
to the respondent enclosing copies of the orders of the Sales Tax Appellate
Tribunal within a period of two weeks from the date of receipt of a copy of this
order. The respondent, within four weeks from the date of receipt of the
representation from the petitioner, shall issue refund vouchers to the
petitioner if the petitioner is entitled to the same, in accordance with law and
also after considering the effect of Section 24(4) of the Tamil Nadu General
Sales Tax Act. No costs.
smn To The Deputy Commercial Tax Officer, Tamil Sangam Road Circle, Madurai.