The Court disposed of common petitions by directing respondents to pay the difference in interest on refunded tax, calculated from the date of deduction to the date of refund, within six weeks.
Respondents directed to pay the amount of interest due from the date of tax deduction till refund within six weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
COCP No. 1363 of 2012 [1]
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
COCP No. 1363 of 2012 (O&M) Date of decision: 1.3.2013
N. V. Builders
.. Petitioner
v.
Vijay N. Zade and another
.. Respondents
CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL
Present: Mr. Ashish Gupta, Advocate for the petitioner(s). Mr. V. Ramswaroop, Addl. Advocate General, Punjab.
Rajesh Bindal J.
This order will dispose of COCP Nos. 1363 to 1365 of 2012, as common questions of law and facts are involved.
The grievance of the petitioners is that though Section 10C of the Punjab General Sales Tax Act, 1948 was struck down by this Court vide judgment dated 13.8.2008 in CWP No. 19579 of 2002—M/s Keshob Plants v. Bharat Sanchar Nigam Limited & others and the amount of tax deducted at source was directed to be refunded. In the appeal filed against the aforesaid judgment bearing LPA No. 740 of 2009—M/s Cobra Instalaciones Y Services v. State of Punjab and others, decided on 26.8.2009, the judgment of Single Bench was upheld by this court with slight modification that the State was directed to pay interest on the amount to be refunded. Though the amount of tax was refunded, however, the interest was paid only from the date of application and not from the date the tax was deducted.
Learned counsel for the respondents, on instructions from Davinder Kumar, Excise and Taxation Officer, Ludhiana-II, submitted that on account of some mis-interpretation, the amount of interest was calculated from the date of application, however, the mistake has now been rectified.
COCP No. 1363 of 2012 [2]
The amount of interest due to the petitioners from the date the tax was deducted till the same was refunded, reducing the amount of interest already paid shall be paid to the petitioners within a period of six weeks.
Considering the aforesaid statement made by learned counsel for the respondents, the present petitions are disposed of.
(Rajesh Bindal) Judge
1.3.2013 mk
1 issue framed by the court
Whether the petitioners are entitled to interest on refunded tax calculated from the date of deduction rather than the date of application.
Colour shows how this judgement treated each authority
Keshob Plants v. Bharat Sanchar Nigam LimitedReferred¶13
CWP No. 19579 of 2002—M/s Keshob Plants v. Bharat Sanchar Nigam Limited & others
Cobra Instalaciones Y Services v. State of PunjabReferred¶13
LPA No. 740 of 2009—M/s Cobra Instalaciones Y Services v. State of Punjab and others
1 provisions across 1 enactments
N. V. Builders
Vijay N. Zade
RAJESH BINDAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
