1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.02.2011 CORAM: THE HONOURABLE MR.JUSTICE K.K.SASIDHARAN W.P.(MD)Nos.755 to 758 of 2011 Tvl. Vidyarams Rep. by Prop:M.R.Sankar Babu : Petitioner in all WPs. Vs. The Commercial Tax Officer, Kamarajar Salai Circle, Madurai-20. : Respondent in all WPs. PRAYER: Writ Petitions are filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus directing the respondent herein to issue refund voucher to the petitioner for their excess payment tax of Rs.36,812/-, Rs.13,300/- Rs.63,177/- , Rs.32,808/- as determined by the respondent vide his 'Notice of Final Assessment and Refund Order in FORM-C, dated 06.06.2008 relating to the assessment years 2003-2004(TNGST), 2004- 2005(CST) and 2004-2005 (TNGST)and 2005-2006(TNGST) together with interest @ 12% per annum from 06.07.2008 onwards, respectively. For Petitioner : Mr.A.Chandrasekaran in all WPs. For Respondents : Mr.K.Balasubramanian in all WPs. Additional Government Pleader ORDER The petitioner seeks a Writ of Mandamus directing the respondent to issue Refund Voucher to enable them to get refund of a sum of Rs.36,812/-, Rs.13,300/- Rs.63,177/-, Rs.32,808/- being the tax and other amounts paid in excess for the assessment years 2003-2004(TNGST), 2004-2005(TNGST), (CST) and 2005-2006(TNGST). 2. The petitioner is an assessee on the file of the respondent. The petitioner appears to have paid more than the actual dues for the assessment year 2002-03. According to the petitioner, as per Form-C, dated 06.06.2008, he is entitled to get refund of the above said sum, with interest at 12%. 3. The learned Additional Government Pleader on instructions from the respondent confirms the amount due and seeks four weeks time to issue the Refund Voucher. 4. The claim made by the petitioner for refund of the amount has been admitted by the respondent. Section 24(4) of the Tamil Nadu General Sales Tax Act, provides for payment of interest. 5. Since the amount was not paid within the time prescribed by law, necessarily the respondent has to comply with the statutory requirement as contained under Section 24(4) of the TNGST and CST Act. Accordingly, the respondent is granted four weeks time to pay the amount with statutory interest. https://hcservices.ecourts.gov.in/hcservices/ 2 6. The Writ petition is disposed of with the above direction. No Costs. Sd/- Assistant Registrar(Crl.Side) /TRUE COPY/ Sub Assistant Registrar To The Commercial Tax Officer Kamarajar Salai Circle, Madurai – 20. +1cc to Mr.A.Chandrasekaran, Advocate SR.No.5272 +1cc to Special Govt.Pleader SR.No.5433 W.P.(MD)Nos.755 to 758 of 2011 10.02.2011 pm PA/14.02.2011/2P/4C https://hcservices.ecourts.gov.in/hcservices/