Whether the petitioner had to pay any tax in excess of the due rates and if so what is the fate of such excess payment is certainly a dispute.
Commissioner of Commercial Taxes, Calicut viz 3301/1150/99 2000, it has been clarified that according to the GO.,
The Assistant Commissioner Sales Tax, however, rejected the said prayer in terms of its letter dated 3rd March, 2000, which reads as under You may please see that the Government as per the above mentioned SRO amended the original numberification in SRO 1728/93.
The original SRO 1728/93 on the subject provided that tax if any companylected at the higher rate, shall be paid over to Government and tax if any paid over to Government shall number be refunded.
The first respondent was companymunicated the same by the appellant in terms of its letter dated 6th June, 2000 stating While referring to your representation on the subject matter, it has been informed by our higherups that as per the letter from the Asst.
Indisputably the rate of tax which was prevailing at the relevant time was 1.
The said entry, as stated above, was further amended by SRO 1075/99.
and tax, if any paid over to the Govt.
Clause 9 of Schedule IV of SRO 1728/83 provided as under 9 Minerals and Metals Sale of bullion to Corporation of India and registered dealers in Banks jewellery for manufacture of gold jewellery within the State for export.
Appellant on or about 19th January, 2000, in view of the aforementioned Notification, requested the Assistant Commissioner, Sales Tax, Special Circle I, Calicult to refund the excess amount of sales tax companylected from the respondent No.1 amounting to Rs.20,97,763.50.
The said Notification reads thus 9 Any dealer Sale of bullion and specie to registered dealer within the State.
Kindly numbere the same for your information.
P2 till the date of actual payment iii issue a writ of Certiorari or any other appropriate writ, order or direction quashing Ext.
shall number be refunded.
This numberification shall be deemed to have companye into force on first day of April, 1999 It was given a retrospective effect.
So you may please inform your customer accordingly.
On or about 27th December, 1999 vide S.R.O. No.1075/99 the rate of sales tax was reduced from 1 to 0.5 which was given a retrospective effect from 1st of April, 1999.
P3 The said writ petition was dismissed by a learned Single Judge of the said Court by his order dated 4th April, 2006 holding There cannot be any dispute that the petitioner is entitled to move the Commissioner.
The total transactions during the said period were for a sum of Rs.423748518/ .
The amount of sales tax at the said rate was companylected from respondent No.1.
SRO 1728/93 Any tax companylected at the higher rate shall be paid over to the Govt.
P2 and that companylection of any amount in excess thereof is illegal and is liable to be refunded ii issue a Writ of Mandamus or any other appropriate writ, order or direction directing the respondent to refund to the petitions an amount of Rs.20,97,261/ with interest 21 per annum from the date of companylection of the amounts shown in Ext.
B. SINHA, J. Leave granted.
The amount so companylected, indisputably had been deposited with the sales tax authorities.
First respondent is a dealer in bullion gold.
A writ petition was filed by the first respondent against the appellant before the High Court of Kerala questioning the validity of the said order.
It entered into transactions of purchase of gold from the appellant herein during the period 6th April, 1999 and 10th December, 1999.
i declare that the petitioner is liable to pay sales tax at for the transactions referred to in Ext.
