Badharghat vs State Of Tripura And Ors

Petitioner has prayed for the following reliefs :

"(a) Admit the petition;

(b) Issue Rule NISI upon the respondents to show cause as to why a writ of Mandamus shall not be issued commanding upon the respondents to refund forthwith the excess amount of tax paid by the petitioner with statutory interest;

(c) After hearing the petition be pleased to issue a writ of Mandamus upon the respondents to refund the excess tax amounting Rs.6,69,503/- (Rupees six lakhs sixty nine thousand five hundred and three only) and also security of Rs.1,00,000/- (Rupees One Lac only) with statutory interest and make the Rule absolute;

(d) Any other order or direction as this Hon'ble Court deems fit and proper may kindly be passed; and

(e) Cost of this writ petition and incidental thereto may kindly be ordered in favour of the petitioner."

The short point which arises for consideration in the present petition is as to whether the petitioner had submitted returns on the basis of self assessment as per the prescribed form under Section 29 of the Tripura Value Added Tax Act, 2004 or not. As per Rules framed thereunder (Rule-18), the return is to be filled on the basis of self assessment or otherwise in a prescribed form (Form X).

The petitioner alleges to have deposited/paid the money in excess of what was due and payable under the said Act and is only seeking refund thereof.

On behalf of the State, it is alleged that there is no documentary proof of payment/deposit of the amount in the Government register.

Thus the only issue being, reconciliation of the amount as per the documents.

The issue can best be resolved with the parties sitting together and ascertaining the factual position with regard to deposit of the amount for and on behalf of the petitioner and what was otherwise due as per the assessments carried out by the department.

As such, we direct the authority to carry out this exercise and for such purpose, petitioner shall make himself available in the office of the Superintendant of Taxes (respondent No.3) on 20th September, 2019 at 10.30 am. With the verification of documents and reconciliation of the accounts, necessary action for refund of the excess amount, if any, shall be taken in accordance with law, expeditiously and preferably within a period of two months thereafter.

The writ petition is disposed of. Pending application(s), if any, also stands disposed of.