IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 5300 of 2008 Between: M/s. Globe Hi-FAbs (P) Ltd. Corporate Office : 14/1, Milestone, Mathura Road, Faridabad - 121 003, Hayarana Rep by Managing Director, Sri Rajiv Chopra, Aged about 55 years ..... PETITIONER AND The Commercial Tax Officer, Chinawaltair, Visakhapatnam .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue Writ of Mandamus, or any other appropriate writ or order or direction declaring the action of the respondents in not refunding the sum of Rs. 96,889/- being excess paid by the petitioner company for the assessment year 2004-2005 under the Andhra Pradesh General Sales Tax, 1957 as illegal, arbitrary and unjustified and further direct the respondent to refund the excess amount fo Rs. 96,889/- together with interest @ 12% per annum from 24-1-2007 to the date of payment and also interest on accumulated interest @ 12% thereof and also award exemplary costs and pass Counsel for the Petitioner: MR.V.RAJAGOPAL REDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: ORDER (per the Hon’ble Sri Justice B. Prakash Rao): Heard Sri V. Rajagopal Reddy, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes appearing on behalf of the respondent- Commercial Tax Officer, Chinawaltair, Visakhapatnam and at their request, the writ petition itself is taken up for disposal at the admission stage. 2) The writ petition is filed declaring the action of the respondent in not refunding a sum of Rs.96,889/- being excess amount paid by the petitioner-company for the assessment year 2004-05 under the Andhra Pradesh General Sales Tax, 1957, as illegal and arbitrary. 3) The grievance of the petitioner is that despite final assessment order passed by the respondent, dated 24.07.2006 and also issuing a notice in Form ‘C’ thereon, the excess amount of Rs.96,889/- paid by the petitioner-company is not refunded to it so far. On 27.04.2007 though it made an application to the respondent in Form No.XXIII along with Form-C for refund of the said amount for the assessment year 2004-05, the respondent has not taken any action so far. 4) Having heard the submissions made by both the parties and also having regard to the facts and circumstances of the case, we deem it appropriate to direct the respondent to dispose of the application of the petitioner, dated 24.01.2007 with regard to alleged payment of excess amount of Rs.96,889/- for the assessment year 2004-05. 5) Accordingly, the Writ Petition is disposed of directing the respondent to dispose of the application of the petitioner, dated 27.04.2007 in Form No.XXIII, within a period of four weeks from the date of receipt of a copy of this order. No order as to costs. _________________ B. PRAKASH RAO, J __________________ C.Y. SOMAYAJULU, J Date: 24.03.2008 Note: Issue CC in one week. (B/o.) Isn ASSISTANT REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax Officer, Chinawaltair, Visakhapatnam. 2. CCs to the G.P. for Commercial Taxes. 3. 2 CD copies