M/s. Frick India Ltd. & Anr. Vs. State of Haryana & Ors.
EmailAppeal: Writ Petition (C) No. 1235 of 1986
(Under Article 32 of the Constitution of India)
(Under Article 32 of the Constitution of India)
Petitioner: M/s. Frick India Ltd. & Anr.
Respondent: State of Haryana & Ors.
Apeal: Writ Petition (C) No. 1235 of 1986
(Under Article 32 of the Constitution of India)
(Under Article 32 of the Constitution of India)
Judges: M.N. VENKATACHALIAH, CJI. A.M. AHMADI, J.S. VERMA, G.N. RAY & S.P. BHARUCHA, JJ.
Date of Judgment: May 13, 1994
Appearances:
Mr. Harish N. Salve and Mr. Ashok Sen, Sr. Advocates Mr. Ravinder Narain, Ms. Amrita Mitra, Mr. D.N. Misra, Advocates for JBD & Co. Ms. Meenakshi Grover, Ms. Poonam Madan, Mr. Krishna Kumar, Mr. Bhaskar Raj Pradhan, Advs. for Khaitan & Co., Mr. A.P. Dhamija, Mr. S. Atreya, Mr. N.D.B. Raju, Mr. S.K. Jain, Ms. Nisha Bagchi, Ms. Ayesha Khatri, Ms. Indu Malhotra, Ms. Kusum Chaudhary, Mr. Aruneshwar Gupta, Advocates with them for the appearing parties.
Head Note:
SALES TAX
Hrayana General sales Tax Act:
Haryana General Sales Tax Act – Analogous to Rajasthan Sales Tax Act – Interest levied collected refundable with interest.
Held:
Applying the decision in J.K.Synthetics v. The Commercial Taxes Officer JT 1994 (3) SC 671 the Court directed that interest levied and collected under Haryana General Sales tax Act as well as Central Sales Tax Act to be refunded within three months with interest at 12% from the date of actual recovery till refund as the provisions of Haryana Act are analogous to Rajasthan Sales Tax Act.
JUDGEMENT:
AHMADI, J.:
1. In view of the decision rendered by the Constitution Bench in J.K. Synthetics Ltd. v. The Commercial Taxes Officer (Civil Appeal Nos. 3414-16/82 decided on May 9, 1994),JT 1993 (3) Sc 671 since the relevant provisions of the Haryana General Sales Tax Act are analogous to those of the Rajasthan Sales Tax Act, this petition must also succeed. We, therefore, allow this petition and direct that the amount of interest levied and collected from the petitioners under the Haryana General Sales Tax Act as well as the Central Sales tax Act shall be refunded to the petitioners within three months from today with interest at 12% per annum from the date of actual recovery till refund. There will, however, be no order as to costs in the facts and circumstances of the case. CMP will also stand disposed of.
1. In view of the decision rendered by the Constitution Bench in J.K. Synthetics Ltd. v. The Commercial Taxes Officer (Civil Appeal Nos. 3414-16/82 decided on May 9, 1994),JT 1993 (3) Sc 671 since the relevant provisions of the Haryana General Sales Tax Act are analogous to those of the Rajasthan Sales Tax Act, this petition must also succeed. We, therefore, allow this petition and direct that the amount of interest levied and collected from the petitioners under the Haryana General Sales Tax Act as well as the Central Sales tax Act shall be refunded to the petitioners within three months from today with interest at 12% per annum from the date of actual recovery till refund. There will, however, be no order as to costs in the facts and circumstances of the case. CMP will also stand disposed of.
