THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10606 OF 2002 Date:07.07.2011 Between: M/s.Sanjay Alloys (P) Limited, Having its registered office at No.2, Sanjay Chambers, 1st Cross Potters Colony, New Bamboo Bazaar, Bangalore, Represented by its Managing Director Mr.Jai Prakash Gupta .. Petitioner And The Commercial Tax Officer-II, Palamner, Chittoor District and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10606 OF 2002 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The relief sought for in this writ petition is to direct the respondents to refund the amount due to the petitioner under Section 33-B of the Andhra Pradesh General Sales Tax Act, 1957 (for brevity, the Act), and to grant interest at 12% per annum under Section 33-F of the Act. Sri A.K.Jaiswal, learned counsel for the petitioner, would state that the amount, which the petitioner was entitled to be refunded, has since been refunded to them on 05.01.2008; under Section 33-F of the Act they are entitled to interest at 12% per annum after six months from the date of the order i.e., 04.05.2001 (a copy of which was served on them on 23.07.2001). According to the learned counsel, since the said copy was served on the petitioner on 23.07.2001, the six months period would expire by 22.01.2002 and the petitioner is entitled to interest at 12% per annum with effect from that date. Under Section 33-F of the Act, pursuant to an order referred to under Section 33-B of the Act, the petitioner is entitled to interest after expiry of six months from the date of the order till the date on which refund is granted. In view of the petitioner’s statutory entitlement, under Section 33-F of the Act, we consider it appropriate to direct the first respondent to pay interest as stipulated under Section 33-F of the Act from the date on which the petitioner is entitled thereto. The said amount, payable to the petitioner as interest under Section 33-F of the Act, shall be paid to him within a period of two months from the date of receipt of a copy of this order. The writ petition shall stand disposed of accordingly. However, in the circumstances, without any order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 07.07.2011 Note:- Dispatch order copy by 14.07.2011. (B/o) KH