JUDGMENT Rajes Kumar, J. - Present two revisions under section 11 of the U.P. Trade Tax Act, 1948 ("the Act") are directed against the order of the Tribunal dated October 23, 1999 relating to the assessment years 1994-95 and 1995-96 under the Central Sales Tax Act, 1956 ("the Central Act"). The short question involved in the present revisions relates to the refund of the amount. For the assessment years 1994-95 and 1995-96 as against the tax due the excess amount deposited by the applicant was to the extent of Rs. 1,85,264.50 and Rs. 3,73,453, respectively. The applicant had claimed refund of the aforesaid amount being the amount in excess of the tax due. The assessing authority refused to refund under section 29A of the Act on the ground that the applicant had realised the aforesaid amount from the customers. Thus, not refundable to the applicant but to the customers under section 29A(3) of the Act. The view of the assessing authority has been upheld in first appeals and by the Tribunal. Heard learned counsel for the parties. Learned counsel for the applicant submitted that the provisions of section 29A of the Act is not applicable to the Central Act and, therefore, the excess amount cannot be detained under section 29A(2) of the Act. He submitted that the provisions of the refund have not been made applicable to the Central Act, therefore, the provisions of section 29A(2) are not applicable. In support of his contention, he relied upon the decisions of the apex court in the case of Khemka & Co. (Agencies) Pvt. Ltd. v. State of Maharashtra reported in 1975 35 STC 571 , India Carbon Ltd. v. State of Assam reported in 1997 106 STC 460 ; 1998 UPTC 1 and the decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Ramkrishna Kulvantrai reported in 1976 37 STC 564 . He further submitted that no tax can be levied without the authority of law as contemplated by article 265 of the Constitution of India. Learned Standing Counsel submitted that the provisions of the refund is a procedural provision and the provision of the refund under the U.P. Trade Tax Act has been made applicable to the Central Act in view of its adoption by section 9(2) of the Central Act. Learned Standing Counsel submitted that the provisions of the refund is a procedural provision and the provision of the refund under the U.P. Trade Tax Act has been made applicable to the Central Act in view of its adoption by section 9(2) of the Central Act. He submitted that under section 9(2) of the Central Act "refund" has been added by Act No. 61 of 1972 with effect from April 1, 1973, therefore, the provisions relating to the refund under the U.P. Trade Tax Act is applicable under the Central Act. Section 29A(2) of the Act being a provision relating to the refund is therefore, applicable to the Central Act. He submitted that the decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Ramkrishna Kulvantrai 1976 37 STC 564 is not applicable to the present case inasmuch the case is based on the provisions enforced prior to 1973 and before the amendment by Act No. 61 of 1972 with effect from April 1, 1973. He submitted that the decision of the apex court in the case of India Carbon Ltd. v. State of Assam reported in 1997 106 STC 460 ; 1998 UPTC 1 is also not applicable to the present case. He submitted that the apex court has held that the provisions of interest is a substantive provision and unless there is a provision for the charge of the interest, the provision of interest under the U.P. Trade Tax Act cannot be made applicable to the Central Act. He submitted that the provisions of the refund is procedural provision and not a substantive provision and since the provision of the refund under the U.P. Trade Tax Act has been adopted by virtue of the provisions of section 9(2) of the Central Act, the provision of refund is applicable under the Central Act. Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. The provisions of section 9(2) and 9A of the Central Act as they existed prior to April 1, 1973 read as follows : "9. Levy and collection of tax and penalties. - (1) ... (2). Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. The provisions of section 9(2) and 9A of the Central Act as they existed prior to April 1, 1973 read as follows : "9. Levy and collection of tax and penalties. - (1) ... (2). Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a tax or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, penalties, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf, make necessary provision for all or any of the matters specified in this sub-section. 9A. Collection of tax to be only by registered dealer. 9A. Collection of tax to be only by registered dealer. - No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make any such collection except in accordance with this Act and the Rules made thereunder." Section 9(2) and (2A) of the Central Act prior to Finance Act, 2000 and after the Finance Act, 2000 read as follows : "Prior to Finance Act, 2000. "9. Levy and collection of tax and penalties. - (1) ... (2) Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State, shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax, or penalty payable by such a dealer under this Act is a tax or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may by Rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section. (2A). (2A). All the provisions relating to offences and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law." After the Finance Act, 2000. "9. Levy and collection of tax and penalties :- (2). "9. Levy and collection of tax and penalties :- (2). Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State, shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any interest or penalty payable by a dealer under this Act as if the tax, or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parries, appeals, review, revisions references (refunds, rebates, penalties) (charging or payment of interest) compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may be rules made in this behalf make necessary provisions for all or any of the matter - specified in this sub-section. (2A) All the provisions relating to offences, interest and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law." A bare reading or the provisions of section 9(2) of the Central Act reveals that the provisions of the refunds of the State law has been made applicable to the Central Act. The decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Ramkrishna Kulvantrai [1976] 37 STC 564 is not applicable to the present case. In the said case, the tax was collected on the transaction, which was not in the nature of sales and in the absence of any provision under the Central Act for the forfeiture of the amount, it has been held that the provisions of section 9A of the Central Act could not be invoked inasmuch as the amount realised was not in the nature of tax. Though, the question has been raised as to whether on true and proper interpretation of section 9(2) of the Central Act as amended by the Central Sales Tax (Amendment), Act, 1969, the Tribunal is correct in law in coming to the conclusion that the provisions of sections 46 and 37 of the Bombay Sales Tax Act, 1959 could not be invoked for the purposes of the Central Sales Tax Act, 1956, but the said question has not been pressed and adjudicated upon. The decision of the apex court in the case of India Carbon Ltd. v. State of Assam [1997] 106 STC 460; [1998] UPTC 1 is also not applicable to the present case. In the said case, the apex court held that there was no substantive provision in the Central Act requiring the payment of interest on the Central sales tax. The decision of the apex court in the case of India Carbon Ltd. v. State of Assam [1997] 106 STC 460; [1998] UPTC 1 is also not applicable to the present case. In the said case, the apex court held that there was no substantive provision in the Central Act requiring the payment of interest on the Central sales tax. It has been held that the words "charging or payment of interest" in section 9(2) of the Central Act occur in what may be called the latter part thereof authorises the sales tax authorities of a State to assess, reassess, collect and enforce payment of the Central sales tax payable by a dealer if it was payable under the State Act. By the second part of section 9(2) authorities are empowered to exercise the powers they have under the State Act including provisions relating to charging and payment of interest, which relates to the application for procedural purposes alone, the provisions relating to the interest in the latter part of section 9(2) can be employed by the States sales tax authorities only if the Central Act makes a substantive provision for the levy and charge of interest on Central sales tax and only to that extent. The apex court held as follows : "Now, the words 'charging or payment of interest' in section 9(2) occur in what may be called the latter part thereof. Section 9(2) authorises the sales tax authorities of a State to assess, reassess, collect and enforce payment of the Central sales tax payable by a dealer as if it was payable under the State Act; this is the first part of section 9(2). By the second part thereof, these authorities are empowered to exercise the powers they have under the State Act and the provisions of the State Act, including provisions relating to charging and payment of interest, apply accordingly. Having regard to what has been said in the case of Khemka & Co. [1975] 35 STC 571 (SC), it must beheld that the substantive law that the States' sales tax authorities must apply is the Central Act. In such application, for procedural purposes alone, the provisions of the State Act are available. Having regard to what has been said in the case of Khemka & Co. [1975] 35 STC 571 (SC), it must beheld that the substantive law that the States' sales tax authorities must apply is the Central Act. In such application, for procedural purposes alone, the provisions of the State Act are available. The provision relating to interest in the latter part of section 9(2) can be employed by the States' sales tax authorities only if the Central Act makes a substantive provision for the levy and charge of interest on Central sales tax and only to that extent. There being no substantive provision in the Central Act requiring the payment of interest on Central sales tax the States' sales tax authorities cannot, for the purpose of collecting and enforcing payment of Central sales tax, charge interest thereon." The decision of the apex court in the case of Khemka & Co. (Agencies) Pvt. Ltd. v. State of Maharashtra [1975] 35 STC 571 and in the case of India Carbon Ltd. v. State of Assam [1997] 106 STC 460; [1998] UPTC 1 thus, held that the procedural part of the State provision of the State Act are applicable for the enforcement of substantive law of the Central Act. In the case of Khemka & Co. (Agencies) Pvt. Ltd. v. State of Maharashtra [1975] 35 STC 571, the apex court held that the procedural part relating to the penalty provision of State law can only be invoked for the enforcement of the substantive provision of the penalty under the Central Act. Likewise in the case of India Carbon Ltd. v. State of Assam [1997] 106 STC 460 (SC); [1998] UPTC 1, it has been held that in the absence of any substantive provision relating to the levy of interest under the Central Sales Tax Act the substantive provision relating to the interest of the State Act cannot be applied. Similar is not the position in the case of refund. The provision relating to the refund is a procedural provision in which there is no levy or charge and thus, it does not require any substantive provision. The procedural provision of the refund has been specifically made applicable to the Central Act under section 9(2) of the Central Act. Similar is not the position in the case of refund. The provision relating to the refund is a procedural provision in which there is no levy or charge and thus, it does not require any substantive provision. The procedural provision of the refund has been specifically made applicable to the Central Act under section 9(2) of the Central Act. Section 29A(2) and 29A(3) of the U.P. Trade Tax Act are the provisions relating to the refund, therefore, in my opinion they are applicable to the Central Act. The validity of section 29A of the U.P. Trade Tax Act has already been upheld by the apex court in the case of Kasturi Lal Harlal v. State of U.P. reported in [1987] 64 STC 1; [1987] UPTC 135 and Kheria Brothers, Lalitpur v. Assistant Commissioner (Judicial), Sales Tax, Jhansi reported in [1995] UPTC 593. For the reasons stated above, both the revisions have no merit and are liable to be dismissed. In the result, both the revisions fail and are, accordingly, dismissed.