Kamala Biri Manufacturing Co. PVT. LTD., West Bengal vs. State Of Odisha

This matter is taken up through hybrid arrangement.

Heard learned counsel for the parties.

The petitioner which is a registered company has filed this writ petition seeking a direction from this Court to the opposite party No.3/Odisha Forest Development Corporation (hereinafter referred to ‘O.F.D.C’) to refund the excess sales tax to the petitioner collected from the Company i.e. differential amount of Rs.1,27,948/- & Rs.1,20,576/- along with interest @ 16% per annum under the central Sales Tax Act,1956 pursuant to the judgment and order dated 28.03.2001 in OJC No. 9724 of 2000 which was confirmed by the apex Court vide the common judgment dated 27.04.2007 by dismissing the appeals filed by the State of Odisha.

The case of the petitioner is that the opposite party No.3/O.F.D.C has collected excess sales tax from the petitioner/Company on the purchase of Kendu leaves against five invoices vide Bill Nos. 48/2389, 48/2390, 48/2391, 48/2392 and 48/2393. The petitioner has submitted the Form ‘C’ to O.F.D.C. under Annexure-4 Series with respect to five purchase transactions through the letter dated 10.05.2002 which has been duly received by opposite party No.3/O.F.D.C.

Learned counsel for the petitioner submits that despite the judgment of this Court and the common judgment of the apex Court (supra) the opposite party No.3/O.F.D.C. has imposed CST @ 20% instead of @ 4%.

However, during course of hearing, learned counsel appearing for the opposite party No.2/Commercial Tax & GST submits that opposite party No.2 has already refunded the excess amount to the opposite party No.3/O.F.D.C. After receipt of it, the opposite party No.3/O.F.D.C. has also sent a letter to the petitioner/Company vide letter No.6020 dated 22.03.2023 vide Annexure-18 requesting to submit an Indemnity Bond and bank details along with branch and IFSC Code for communication and release of the excess amount i.e. Rs.1,27,948/-and Rs.1,20,576/- to be refunded to the petitioner/Company. So, there is no dispute on the part of opposite party No.3 to release the differential amount as aforesaid. But so far as the interest part on the different amount is concerned, it would be decided by the appellate forum.

In such view of the matter, the petitioner/Company is directed to approach the appropriate forum seeking appropriate remedies available to it. In such event the appellate forum shall consider the grievance of the petitioner and pass appropriate order in accordance with law.

The writ petition is disposed of in the above terms.

Issue urgent certified copy as per Rules.