Law: Sales Tax Act, 1990

Section: 66

SALES TAX ACT, 1990 (VII OF 1990) Section: 66 - Refund to be claimed within one year - Inadvertent deposit of excess amount by the petitioner - Refund claim declined - Grant of condonation of delay also declined - Validity - FACTS Refund claimed by the petitioner regarding un-disputed excessive amount, inadvertently deposited, was declined by respondent No.2 vide impugned order dated 06.08.2019 merely on the premise of non-submission of application within time stipulated in this regard; as envisaged by section 66 of the Sales Tax Act, 1990. Suffice it to observe that the petitioner moved first application for refund of excessive amount inadvertently deposited on 23.05.2016. The said application remained pending for want of jurisdiction with the Federal Board of Revenue Counter, however, on the request of the petitioner, the matter was referred to the competent forum which refused its receipt under a false, misconceived and misguided notion of it being barred by time. Consequent whereof, the petitioners application for condonation of delay was also declined. ARGUMENTS The first and foremost contention of the learned counsel for the petitioner is that first application was submitted within the stipulated period, however, the forum chosen by the petitioner for refund of amount, albeit being wrong; was wing of the same department which failed to fulfill its legal obligation to either return the application promptly to him after its verification or transmit it to the relevant forum within the same department for its process; hence the negligence committed by the said office could not hamper the cause/claim of the petitioner. Had the application of the petitioner been decided at the earliest; by the incompetent wing initially invoked, as to its maintainability, the petitioner would have sufficient time to approach the relevant competent wing for validation of its claim within the stipulated time. Although the petitioner bonafidely pursued its application before the wrong forum but none of the officers of that wing demonstrated the validity relating to its application before the appropriate wing of the same department. In such eventuality, negligence on the part of…

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