Full Judgment Text
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FRICK INDIA LTD. AND ANR .
. A
v.
STATE OF . HARYANA ! . AND • ORS.
MAY13, 1994
B [M.N. VENKATACHALIAH,-CJ., A.M. AHMADI, J.S. VERMA,
G.N. RAY AND S.P. BHARUCHA, JJ.)
. .
Haryana G~neral Sales Tax Ac~ 1973/Central.Sales T~ Act, 1956 :
• . . . ·I
Section 6,25(5}--Notice dated 12.2.1986-f'urchose tax-levy of interest on
C additional amount found due-Held : the amount of interest collected from ·
int~rest
assessees lo be refunded with at 12% per annum.
. . .. · ·' . ·• ;_ f ,, . . . .
The J!!!titloners fil~d th~ writ petitions challenging the levy . or
lnteres.t on the purchase tax under the Haryana General.Sales Tax Act,
1973.
D
Allowing the writ petition In view of the decision in Synthetics
J.K.
case•, this Court.
HELD : The amount of Interest levied on collected from the
petitioners under the Haryana .General Sales Tax Act, 1973 as well as the
E
Central Sales _Tax Act, 1956 shall be refunded to the petitioners with
date
interest at 12% per annum from the or actual recovery till refund.
[135·B·CJ
•J.K Synthetics Ltd. v. Th~ Commercial Taxes Officer, [1994) 4 SCC
277, applied.
F
CIVIL ORIGINAL JURISDICTION : Writ petition {C) No. 1235 of
1986.
Under Article 32 of the Constitution of India.
G Harish N. Salve Ashok Sen, Ravider Narain, Ms:Amrita Mitra, D.N.
Misra, for JBD & Co., Ms. Meenakshi Grover, Ms. Poonam Madan,
Kumar, Bhaskar Raj Pradhan for Khaitan & Co., A.P. Dhamija,
Krishna
S. Atreya, N.D.B. Raju, S.K. Jain, Ms. Nisha Bagchi, Ms Ayesha Khatri,
Ms. Indu Malhotra, Ms. Kusuni Chaudhary and Aruneshwar Gupta for the
appearing parties. ·
H
134
FRICKINDIALTD. v. STATEOFHARYANA(AHMADl,J.] 135
A
The Judgment of the Court was delivered by
AHMADI, J, In view of the decision rendered by the Constitution
Bench in/.K Synthetics Ltd. v. The Commercial Taxes Officer( Civil Appeal
Nos. 3414-16/82, decided on May 9, 1994), since the relevant provisions of
the HaryanaGeneral Sales TaxActare analogous to those of the Rajasthan
Sales Tax Act, this potitiqn must also succeed. We, therefore, allow this · B
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 C
and circumstances of the case. CMP will also stand disposed of.
R.P. Petition allowed .
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