Law: Sales Tax Act, (III of 1951)

Section: 15(7),17,27(2)

Law: Sale Tax Rules, 1951

Section: 31

Refund -- Additional payment for delayed refund - Sales-tax -- Payment of sales-tax by assessee on purchase of raw materials -- Sales-tax Officer rejected the claim of refund on ground that assessee was neither liable to sales-tax nor was entitled to claim refund -- On appeals both Appellate Assistant Commissioner and Appellate Tribunal directing issue of the refund claimed -- After decisions by higher Appellate authorities sales-tax officer requiring the assessee to produce documents, etc. for verification of the claim to his satisfaction -- Whether justified -- Held no -- Whether Sales-tax Officer bound to carry out the directions by higher Appellate authorities for refund of claim together with 5 per cent additional payment for delayed refund -- Held yes -- JUDGMENT This is a constitutional petition filed by the Colony Sarhad Textile Mills Ltd., Rawalpindi, petitioner, for a direction to compel the Sales Tax Officer, Companies Circle-I, Rawalpindi, respondent No. '1, to make immediate and prompt payment of Rs. 29,48, 091 to them, being sales tax refund due to the petitioner for the Assessment Years 1971-72 to 1974-75, with interest for mala fide recovery and withholding of the said sum or, in the alternative, to adjust the said sum against the income tax dues payable by the petitioner to the Government of Pakistan. 2. The case of the petitioner is that with regard to Assessment Years 1967-68 to 1974-75 they were entitled to the refund of sales tax charged on purchases made by it of raw material etc., which sales-tax was charged by the sellers in the price in the bills which were paid by the petitioner Company, The petitioners filed claims in the prescribed forms before the Sales Tax Officer Tax Act of for the refund of the under -noted amount relevant to the assessment years given next to each:-- Assessment Year Amount 1967-68 Rs. 2,55,217 1968-69 Rs. 2,56,625 1969-70 Rs. 3,72,617 1970-71 Rs. 3,68,066 1971-72 Rs. 5,13,639 1972-73 Rs. 4,09,723 1973-74 Rs. 7,10,931 1974-75 Rs.13,13,798 Respondent No. 1 issued notice in form SST-24 calling upon the petitioner Company to file various documents in proof of its claims for the refund of sales tax, which were…

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