SUNDRAM INDUSTRIES LTD v. ASST. COMMR. OF COMMERCIAL TAXES (ASSESSMENTS), I BANGALORE DIVISION
1982-06-21
M.P.CHANDRAKANTARAJ
body1982
DigiLaw.ai
M. P. CHANDRAKANTARAJ, J. ( 1 ) THIS is an application made by the writ petitioner after the judgment was pronounced seeking modiiication in the directions issued by this Court. ( 2 ) I had directed that the concerned sales Tax Authorities in Karnataka should transmit the amount paid by the petitioner-company under a mistake of law to the corresponding authorities in tamil Nadu State. That was the prayer made by the counsel at the time of arguments. But, it now transpires that when the judgment was reserved, in the interregnum before the order was passed, the petitioner-company has paid on 31. 3. 1982 the sums due to the tamil Nadu Sales Tax Authorities and it i's submitted that there is no question of any balance payable to Karnataka State Road Transport Corporation. As taxes have now been paid, in both the States, on the same transactions, it is just and necessary that a direction may be made to the 1st respondent to refund the amount paid by the company for the assessment years 1973-74, 1974-75 and 1976-77 in respect of the payments made to Tamil nadu Sales Tax Authorities under the central Sales Tax Act for the relevant years regarding the same transactions. The certificate is also produced. ( 3 ) I am satisfied with the submission made. The petitioner is entitled to the modification and I therefore now direct that the respondents should refund the amounts paid by the petitioner-company to the Karnataka Sales Tax Authorities in respect of the bus bodybuilding transactions for the years 1973-74, 1974-75 and 1976-77. My earlier order in this writ petition will stand modified accordingly. --- *** --- .