THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10083 of 2002 June 21, 2011 Between: M/s.Desai Brothers Limited, Represented by its Manager, Mr.Kanubhai B.Ptel … Petitioner And The Commercial Tax Officer, Nizamabad-III, Nizamabad ... Respondent THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10083 of 2002 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The relief sought for in this writ petition is to direct the respondent to refund a sum of Rs.18,20,151/- together with interest, under Section 33E of the Andhra Pradesh General Sales Tax Act, 1957 (the Act), at 12% per annum from 22.5.2000 till the date of payment due for the assessment year 1995-96. Sri V.Bhaskar Reddy, learned Counsel appearing on behalf of Sri S.Dwarakanath, learned Counsel for the petitioner, would fairly state that, while the said amount of Rs.18,20,151/- was refunded to the petitioner on 24.7.2002, interest under Section 33E of the Act was not paid. Section 33E of the Act provides for payment of interest on delayed refund and, under subsection (1) thereof, if the assessing authority does not grant the refund within six months from the date on which the claim for refund is made by the assessee under Section 33A, the State Government shall pay the assessee simple interest at twelve percent per annum on the amount directed to be refunded from the date immediately following the expiry of the period of six months till the date of the order granting the refund. The proceedings of the Commercial Tax Officer, resulting in a sum of Rs.18,20,151/- being refundable to the petitioner, was passed on 17.11.1999. The petitioner submitted the application, under Section 33E of the Act, on 22.11.1999. However the principal amount was refunded only a year-and-a-half thereafter on 24.7.2002. All that the respondent has stated, in his counter- affidavit, is that the delay in refund was due to administrative reasons. Section 33E of the Act does not carve out any exception and, for the delay beyond six months from the date on which the application seeking refund is made, the State Government is liable to pay simple interest at 12% per annum. The petitioner is evidently entitled for interest on the belated payment of refund under Section 33E of the Act. We do not, however, propose to adjudicate, in these writ proceedings, the actual amount which the petitioner is entitled to be paid. We consider it appropriate, in such circumstances, to direct the respondent to compute the interest payable, on the belated refund of excess tax paid, to the petitioner i.e., six months after the date on which the application was received by the respondent till the date on which principal amount was paid as stipulated under Section 33E of the Act. This exercise shall be completed within a period of two months from today. The amount, as determined to be payable to the petitioner, shall be paid within the aforesaid period of two months. The writ petition is, accordingly, disposed of. There shall be no order as to costs. _______________ (V.V.S.RAO, J) _______________________________ (RAMESH RANGANATHAN, J) June 21, 2011 YS