Madras High CourtWP(MD)/10521/2019allowed

M/S. Karur K.C.P. Packkagings v. The Assistant Commissioner(St)

2019-06-10Honourable Dr Justice Anita Sumanth2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.06.2019

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)Nos.10521 & 10522 of 2019 M/s.Karur K.C.P. Packkagings Limited, Rep. by its Chairman Mr.K.C.Pallanishamy, No.330/1, Chinna Andankoil Road, Karur.

... Petitioner in both W.Ps'

Vs.

The Assistant Commissioner (ST), Karur South Assessment Circle, Karur.

... Respondent in both W.Ps'

Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a writ of Mandamus, directing the respondent to refund the excess tax paid by the petitioner along with interest for the assessment years 20132014 and 2014-2015 by passing revised order in the light of the Judgment in W.P(MD)Nos.3847 of 2005 and 3848 of 2005, dated 01.08.2018.

For Petitioner :

Mr.R.D.Ganesan (in both W.Ps') For Respondent :

Mr.A.Thiagarajan, (in both W.Ps') Government Advocate.

COMMON ORDER The short point raised in these Writ Petitions is for a Mandamus directing refund of excess tax paid by the petitioner quantified by the Assessing Authority in respect of the periods 2013-2014 and 2014-2015.

2.The respondent has passed refund orders quantifying the refunds at a sum of Rs.3,57,940/- (Assessment year 2013-2014) and Rs.11,03,836/- (Assessment year 2014-2015).

3.Mr.A.Thiagarajan, learned Government Advocate appearing for the respondent only prays for four weeks to refund the aforesaid amounts assuring the Court that the time frame as aforesaid will be adhered to. His statement is recorded.

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4.The respondent will refund the aforesaid amounts along with applicable interest within a period of four weeks from the date of receipt of a copy of this order.

5.The Writ Petitions are allowed in the aforesaid terms. No costs.

Sd/- Assistant Registrar(Records) /TRUE COPY/ Sub Assistant Registrar(CS ) To The Assistant Commissioner (ST), Karur South Assessment Circle, Karur.

+2 CC to Mr.R.D.GANESAN, Advocate SR-67668, 67699. +1 CC to SPL GP SR-67900.

W.P(MD)Nos.10521 & 10522 of 2019 10.06.2019 CS: 11/07/2019 2P 5C https://hcservices.ecourts.gov.in/hcservices/