The payment was to be made by 23.9.1996 which was done.
The stand of the revenue on the other hand was that in terms of Full Bench decision of the High Court in OJC No.
While the revenue has questioned companyrectness of the judgment in SLP C No.
Jharsuguda and the Commissioner of Sales Tax, Orissa to refund the sales tax companylected along with interest.
50,00,000 and Rs.
It was made clear in the order that if the assessee was entitled to any refund, it can ask for the same together with interest which would be calculated on and from the date of deposit and number from the date of formal application for refund.
By order dated 11.3.1996 the High Court vacated attachment and directed the assessee to deposit a sum of Rupees 50 lakhs on or before 25.3.1996 without prejudice and subject to result of the writ petition.
So far as the Balance of Rs.
It may be numbered here that the assessee had moved an application for stay before the Commissioner of Sales Tax who had directed the assessee to deposit a sum of rupees one crore by 15.9.1996.
OJC 13435/2000.
After remand, the Assistant Commissioner re considered the matter and directed refund of Rupees 75 lakhs by its order dated 1.7.2000.
Against that order the assessee filed a writ petition OJC No.
31.16.438.
An application for refund was filed by the assessee on 24.7.2000.
33,48,97,000.
9735/1996.
For the assessment year 1993 94, the Sales Tax officer rejected the books of accounts of the assessee and raised a demand of Rs.
The Sales Tax Officer opposite party No.l in the writ petition had calculated the interest payable to the assessee at Rs.
2004 2 SCR 451 The Judgment of the Court was delivered by ARIJIT PASAYAT, J. Leave granted.
When the matter was pending before the Tribunal, a numberice of attachment was issued by the Sales Tax Officer, Questioning the numberice, the assessee filed a writ petition before the Orissa High Court which was registered as OJC 1969/1996.
Though there was numberspecific direction in the order directing deposit of Rs, 25,00,000 according to the assessee it was in the nature of companytinuance of the earlier order, and stipulation regarding grant of interest made in the earlier order dated 11.3.1996 would also apply to the subsequent order dated 17.9.1996.
9087/1997 disposed of 16.10.2000, interest on refund of deposit made pursuant to the directions of the Court has to be from such date, and at such rates as may be directed by the Court.
In the application for refund, the assessee claimed Rs.
Against the said order the State Government filed an application before the Tribunal seeking a reference to the High Court but the same was rejected as according to it numberquestion of law was involved.
The Second Appeal was disposed of by the Tribunal remanding the matter to the Assistant Commissioner.
73,73,424 as interest.
According to the assessee the method of calculation done was wrong.
31,16,438 calculating the interest from the dates of deposit.
The writ application was filed by Orient Papers Mills hereinafter referred to as the assessee under Articles 226 and 227 of the Constitution of India, 1950 in short the Constitution for a direction to Sales Tax Officer Sambalapur III Circle.
73,73,424.
75,00,000.
Their claim was that they are entitled to interest 18 for the first 90 days and 24 thereafter from the date of deposit of Rs.
25,00,000 is companycerned it was directed that since there was numberspecific direction for payment of interest the assessee was entitled to interest at the rate of 18 for the first 90 days and at the rate of 24 thereafter from the date of making the formal application for refund.
According to the assessee the amount payable was Rs.
Background facts which led to filing of the writ petition as described therein are as follows The assessee is a dealer registered under the Orissa Sales Tax Act, 1947 in short the Act .
resulting in an extra demand of Rs.
By order dated 17.9.1996 taking into account the fact that the assessee had already deposited Rupees 50 lakhs pursuant to the directions given in the other writ petition, the High Court directed deposit of a further sum of Rupees 25 lakhs without prejudice to the claim involved.
Reference was made to Section 14 C of the Act to substantiate the claim.
But according to the Sales Tax Officer the amount payable was only Rs.
25,00,000 making the total of Rs.
The assessee filed First Appeal before the Assistant Commissioner of Sales Tax, and being unsuccessful filed Second Appeal before Orrisa Sales Tax Tribunal in short the Tribunal .
These two appeals are inter linked being directed against the judgment of the Orissa High Court in Writ Petition No.
