The writ petition was allowed by the order under appeal, the High Court having found that numberfurther companysideration was required and that the defence of unjust enrichment was number maintainable.
The appellant authority charged sales tax on the sales thereof prior to the judgment of this Court in Northern India Caterers India Ltd. v. Lt.
The writ petition prayed for a writ of mandamus directing the appellant authority to refund the said amount of Rs 11,15,562.30 with interest thereon.
On 16 3 1982, within the permissible period, the first respondent made an application for refund of the said amount of Rs 11,15,562.30.
No action having been taken thereon, the first respondent filed a writ petition in the High Court at Delhi on 30 8 1982, whereon the order under appeal was passed.
In the companyrse of its business, the first respondent served at its hotels food, beverages and the like to patrons.
The relevant period with which we are companycerned is Assessment Year 1972 73.
The brief facts that we give, relate to Civil Appeal No.
3798 of 1989.
Ultimately, it culminated in an order which held that the first respondent had paid excess tax aggregating to Rs 11,15,562.30.
Governor of Delhi, .
A fresh assessment order was passed thereafter, on the basis of a revised return filed by the first respondent.
