Law:

Section:

Sales Tax Act (111 of 1951) S. 27(2)-Sales Tax Rules, r. 31-Provisional Constitution Order (1 of 1981), Art. 9--Refund of claim-Appellate Assistant Commissioner passing order regarding refund of 4ssessee's claim - Order confirmed by Appellate Tribunal. On assessee's application for refund of claim Sales Tax Officer calling upon assessee to submit documents etc. for verification of claims--Held: Sales Tax Officer bound to comply order of Senior Officers and Higher Tribunal Writ of Mandamus issued directing Sales Tax Officer to carry out direction for refund of claim together with 5 % additional payment on account of delayed payment. Whatever be the merits or demerits of Department's ambivalent position, Sales Tax Officer is duty bound to comply with the orders of his senior officers and higher Tribunal. The hierarchy of officers and tribunals under the Sales Tax Act, 1951, is based on a pyramidal system, with the Sales Tax Officers constituting the lowest base of the judicial system, the Appellate Assistant Commissioners constituting the appellate forums midway and the Appellate Tribunal forming the highest judicial appellate body at the apex, subject to the right of the Commissioner of Sales Tax, in his supervisory jurisdiction, to revise any order of his subordinates and to the right of the assessee and the Commissioner to refer legal questions to the High Court by way of reference. For the orderly and more perfect 'running of such a system, full and faithful compliance of all orders passed by the Tribunal or the Appellate Assistant Commissioners by officers placed in the lower tiers, is both necessary and desirable. Without this inherent obedience, the whole system would fail and run to rack and ruin, placing the confidence which the public has in the whole system, in thorough jeopardy. Bhopal Sugar Industries v. Income-tax Officer A I R 1961 S C 182 fol. Bhopal Sugar Industries v. Income-tax Officer A I R 1961 S C 182; Messrs Tribal Textile Mills Ltd. v. Commissioner of Sales Tax 1980 P T D 373; 1981 P T D (Trib.) 121 and Azlzul Islam v. The Province of East Pakistan P L D 1962 Dacca 368 ref. JUDGMENT This is a constitutional petition filed by the Colony…

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