The High Court disposed of a writ petition seeking a direction for refund of withheld tax and interest, relying on the respondents' affidavit stating repayment was made within the stipulated period, which exempts interest liability.
Writ petition disposed of; no direction to refund with interest on the ground that refund was granted within 90 days.
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W.P.(C) No.2099 of 2005
Heard learned Additional Standing Counsel for the Department.
None appears for the petitioner-Firm.
By way of this writ petition, petitioner has prayed for a direction to opposite party no.2 to refund the amount withheld by him along with interest within a stipulated time.
Learned Additional Standing Counsel with reference to paragraph-8 of the affidavit dated 06.05.2005 filed on behalf of opposite parties submits that on receipt of fresh refund application in proper format complete in all respects on 12.07.2004, the same was dealt with without any delay and refund for different years have been granted by the Sales Tax Officer, Asst. Commissioner of Sales Taxes, Koraput Range, Jeypore and the Commissioner of Sales Tax, Orissa, Cuttack according to the financial limit for grant of refund and the petitioner is not entitled to any interest from the date the amount deducted from the bills and no interest is also payable in cases where refund were granted within 90 days.
Considering the submission made and in view of the reply filed by the opposite parties, the writ petition stands disposed of.
However, it is open for the petitioner to revive this petition within 30 days in case of any difficulty.
All connected Misc. Cases/I.As, if any, is/are accordingly disposed of.
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… ( K.R. Mohapatra) Judge
mp
1 issue framed by the court
Whether a direction be issued to refund the withheld amount along with interest.
Petitioner-Firm
Sales Tax Officer/Commissioner of Sales Tax
K.S. Jhaveri
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
