1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.02.2011 CORAM: THE HONOURABLE MR.JUSTICE K.K.SASIDHARAN W.P.(MD)No.638 of 2011 Tvl.King traders (P) Ltd., rep. by Managing Director D.Rajini Mala, 38, Chitrakara Street, Madurai -1. : Petitioner Vs. The Assistant Commissioner (CT) Chitrakara Street Circle, Madurai. : Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus directing the respondent to issue Refund Voucher to enable the petitioner to get refund of a sum of Rs.2,96,038/- being the tax and other amounts paid in excess for the assessment year 2002-03 (TNGST) pursuant to his Notice of Assessment and Refund Order in FORM-C dated 24.11.2008 together with interest @ 12% per annum from 27.01.2007 till date of issue of the Refund Voucher. For Petitioner :Mr.A.Chandrasekaran For Respondents :Mr.K.Balasubramanian Additional Government Pleader O R D E R 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.2,96,038/- being the tax and other amounts paid in excess for the assessment year 2002-03. 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. Therefore they are entitled to get the refund of the sum of Rs.2,96,038/- 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 is now admitted by the respondent. Section 24(4) of the Tamil Nadu General Sales TAx Act provides for payment of interest. https://hcservices.ecourts.gov.in/hcservices/ 2 5. Since the amount was not paid within the time prescribed by law, necessarily the respondent has to comply with the statutory requirement as prescribed under Section 24(4) of the TNGST Act. Accordingly, the respondent is granted four weeks time to pay the amount with statutory interest. 6. The Writ petition is disposed of with the above direction. No Costs. Sd/- Deputy Registrar(LA ) /True Copy/ Assistant Registrar To The Assistant Commissioner (CT) Chitrakara Street Circle, Madurai. +1cc to Mr.A.Chandrasekaran, Advocate, Sr.No.5271 +one cc to Special Government Pleader, Sr.No. 5431 W.P.(MD)No.638 of 2011 10.02.2011 rj2 SMA/14.02.2011/4C/2P https://hcservices.ecourts.gov.in/hcservices/