Revision petition dismissed relying on a previous judgment of this Court regarding refund and interest, holding no law authorizes payment of interest on interest.
Petition dismissed.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
S.B. Civil Revision Petition No. 496/2006
M/s Super Drillers through Prop. Navneet Jhanwar, Sh. Rameshwar Lal Jhanwar, Pur Road, Bhilwara (Raj.).
----Petitioner
Versus
Assistant Commercial Taxes Officer, Ward-V, Bhilwara.
----Respondent
For Petitioner(s) : Mr. Anjay Kothari. For Respondent(s) : Mr. Sunil Bhandari.
HON'BLE MR. JUSTICE ARUN BHANSALI
Order
19/01/2021
Learned counsel for the parties submit that issue raised in the present revision petition is squarely covered by the judgment of this Court in Ganesh Boring Company Bhilwara (Raj.) v. Assistant Commercial Taxes Officer Ward-III, Bhilwara: S.B. Sales Tax Revision Petition No.40/2005, decided on 14.11.2005 and, therefore, the present revision petition also be decided in the light of the said judgment in the case of Ganesh Boring Company (supra).
In the case of Ganesh Boring Company (supra), a Coordinate Bench of this Court inter-alia has held as under:-
“In that view of the matter no law authorises payment of interest on interest as far as refund under Section 23 of the Act is concerned. That being the position the judgments of the Tax Board and the authorities below suffer from no illegality. There is no force in these revision petitions. The same are, therefore, dismissed.”
(2 of 2)
[CR-496/2006]
In view of the above, following the judgment in the case of Ganesh Boring Company (supra), the petition filed by the petitioner is dismissed.
(ARUN BHANSALI),J
84-pradeep/-
Colour shows how this judgement treated each authority
Ganesh Boring Company Bhilwara (Raj.) v. Assistant Commercial Taxes Officer Ward-III, BhilwaraFollowed¶12
Ganesh Boring Company Bhilwara (Raj.) v. Assistant Commercial Taxes Officer Ward-III, Bhilwara: S.B. Sales Tax Revision Petition No.40/2005
M/s Super Drillers through Prop. Navneet Jhanwar, Sh. Rameshwar Lal Jhanwar
Assistant Commercial Taxes Officer, Ward-V, Bhilwara
Arun Bhansali
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
