Akash Enterprises vs Deputy Commissioner, Commercial Tax, Division No. 1

Prakash Shrivastava, J.—This writ petition has been filed by the petitioner seeking a direction to the respondents to return the amount of 25 percent advance tax deposited by the petitioner for the assessment year in question. For the assessment year April 1, 2009 to March 31, 2010 the orders of assessment dated September 14, 2011 under the VAT Act as well as the Central Sales Tax Act were framed by the assessing authority against which the petitioner had preferred the appeal before the appellate officer, Deputy Commissioner Commercial Tax, which has been dismissed by order dated December 20, 2012.

The counsel for the petitioner has raised the sole argument before this court that the petitioner had deposited 25 percent advance tax for the assessment period in question and no orders have been passed by the concerned authority for refund of the said amount inspite of the fact that no tax has been levied during the assessment proceedings.

The learned counsel for respondents has submitted that no such prayer was made by the petitioner before the concerned authorities.

Considering the fact that in the writ petition which is duly supported by the affidavit of the petitioner, a specific averment has been made that 25 percent advance tax was deposited by the petitioner which has not been refunded, we remand the matter to the appellate authority. Deputy Commissioner, Commercial Tax, Indore Division I, for the limited purpose that if the petitioner has deposited 25 percent advance tax and if he is entitled for refund of the said advance tax deposited in accordance with law, then the appellate authority will consider the plea of the petitioner and pass an appropriate order in this regard. Let the needful be done within a period of six months from the date of receipt of certified copy of this order. The writ petition is accordingly disposed of.