- . A FRICK INDIA LTD. AND ANR .  

v.  STATE OF HARYANA AND ORS.  

. ! . •  

MAY13, 1994  

B [M.N. VENKATACHALIAH,-CJ., A.M. AHMADI, J.S. VERMA,  G.N. RAY AND S.P. BHARUCHA, JJ.)  

. .  

Haryana G~neral Sales Tax Ac~ 1973/Central.Sales T~ Act, 1956 :  • . . . ·I  

Section 6,25(5}--Notice dated 12.2.1986-f'urchose tax-levy of interest on  C additional amount found due-Held : the amount of interest collected from ·  

assessees lo be refunded with int~rest at 12% per annum.  

D  

. . .. · ·' . ·• ;_ f ,, . . . .  The J!!!titloners fil~d th~ writ petitions challenging the levy . or  

lnteres.t on the purchase tax under the Haryana General.Sales Tax Act,  1973.  

Allowing the writ petition In view of the decision in J.K. Synthetics  case•, this Court.  

HELD : The amount of Interest levied on collected from the  E petitioners under the Haryana .General Sales Tax Act, 1973 as well as the  

Central Sales _Tax Act, 1956 shall be refunded to the petitioners with  interest at 12% per annum from the date or actual recovery till refund.  

[135·B·CJ  

F  

•J.K Synthetics Ltd. v. Th~ Commercial Taxes Officer, [1994) 4 SCC  277, applied.  

CIVIL ORIGINAL JURISDICTION : Writ petition {C) No. 1235 of  1986.  

Under Article 32 of the Constitution of India.  

G Harish N. Salve Ashok Sen, Ravider Narain, Ms:Amrita Mitra, D.N.  Misra, for JBD & Co., Ms. Meenakshi Grover, Ms. Poonam Madan,  Krishna Kumar, Bhaskar Raj Pradhan for Khaitan & Co., A.P. Dhamija,  S. Atreya, N.D.B. Raju, S.K. Jain, Ms. Nisha Bagchi, Ms Ayesha Khatri,  Ms. Indu Malhotra, Ms. Kusuni Chaudhary and Aruneshwar Gupta for the  

H appearing parties. ·  134

FRICKINDIALTD. v. STATEOFHARYANA(AHMADl,J.] 135  

The Judgment of the Court was delivered by  

AHMADI, J, In view of the decision rendered by the Constitution  Bench in/.K Synthetics Ltd. v. The Commercial Taxes Officer( Civil Appeal  Nos. 3414-16/82, decided on May 9, 1994), since the relevant provisions of  

A  

the HaryanaGeneral Sales TaxActare analogous to those of the Rajasthan  Sales Tax Act, this potitiqn must also succeed. We, therefore, allow this · B  petition and direct that the amount of interest levied and collected from  the petitioners under the Haryana General Sales Tax Act as well as the  Central Sales Tax Act shall be refunded to the petitioners within three  months from today With interest at 12% per annum from the date of actual  recovery till refund. There will, however, be no order as to costs in the facts C  and circumstances of the case. CMP will also stand disposed of.  

R.P. Petition allowed .  

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