IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2011 C O R A M The Honourable Mr. Justice M.JAICHANDREN Writ Petition No.5265 of 2011 M/s.Swarnambikai Textiles, Represented by its Partner, S.Yuvaraj, 17/191, Now 43/B, Power House Road, Somanur – 641 668, Coimbatore District. ... Petitioner Versus The Commercial Tax Officer Tirupur Central – II Assessment Circle, Tirupur. ... Respondent Prayer: Petition filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing the respondent to issue the refund voucher for the excess payment of Rs.2 lakhs along with interest under Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, in accordance with Form No.4 being refund order in CST, Assessment No.317483/96-97, dated 06.07.2009. For Petitioner : Mr.R.Senniappan For Respondent : Mr.K.Radhakrishnan Government Advocate (Tax) ORDER This writ petition has been filed praying for a writ of Mandamus, to direct the respondent to issue a refund voucher, for the excess payment of Rs.2 lakhs made by the petitioner, along with the interest accrued thereon, under Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959. 2. The learned counsel appearing on behalf of the petitioner had submitted that an amount of Rs.1,90,000/-, had already been refunded to the petitioner, by the respondent, on 03.03.2011, after the filing of the present writ petition. However, he had submitted that a balance sum of Rs.10,000/- is to be refunded to the petitioner, along with the interest thereon. 3. The learned Government Advocate (Tax), appearing on behalf of the respondent, had submitted that a sum of Rs.10,000/- is due from the petitioner, as sales tax, for the Assessment year 1998- 1999. Therefore, a sum of Rs.10,000/- had been deducted from the https://hcservices.ecourts.gov.in/hcservices/ total sum of Rs.2 lakhs to be refunded to the petitioner. He had also submitted that a sum of Rs.26,140/- is also due from the petitioner, as interest, as per Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. 4. In reply, the learned counsel appearing on behalf of the petitioner had submitted that no notice had been issued to the petitioner, with regard to the amount of Rs.10,000/-, said to be due from the petitioner, as salestax, and the amount of Rs.26,140/- due to be paid by the petitioner, as interest, under Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. 5. In view of the submissions made by the learned counsels appearing on behalf of the parties concerned, this Court finds it appropriate to direct the respondent to pay to the petitioner the interest that would have accrued on the sum of Rs.1,90,000/-, refunded to the petitioner, as per Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959. The respondent shall pay the interest to the petitioner, within a period of four weeks from the date of receipt of a copy of this order. However, it is made clear that it would be open to the respondent to issue a notice to the petitioner, with regard to the arrears of sales tax said to be due from the petitioner and the interest that the petitioner is liable to pay on the said amount, within a period of four weeks from today. The respondent shall pass appropriate orders, pursuant to the said notice, after permitting the petitioner to raise its objections and after giving an opportunity of personal hearing to the authorised representative of the petitioner. 5. The writ petition is ordered accordingly. No costs. cse Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To The Commercial Tax Officer Tirupur Central – II Assessment Circle, Tirupur. + 1 cc to Mr. R. Senniappan, Advocate SR No.18808 SR/18.3.2011 Writ Petition No.5265 of 2011 https://hcservices.ecourts.gov.in/hcservices/