Proceedings under the KTEG Act, 1979
Vishwanath
(Querist) 25 February 2015
This query is : Resolved
Dear all,
Sec.8A. of the KTEG Act, 1979-Power to withhold refund in certain cases.- (1) Where an order giving rise to refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the authority competent to grant such refund is of the opinion that the grant of refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner withhold the refund till such time as the Commissioner may determine.
Special entry tax on vehicles was abolished by the Hon'ble High Court of Karnataka and taxes collected were also ordered to be refunded. The State went in for a writ appeal in 2010 against the said order and had also applied for a stay to the said order. Stay has not been ordered till date. In the meanwhile, the COmmissioner issued instructions to all officers of the Dept before whom applications for refund are pending, to withhold such refunds u/s. 8A of the KTEG Act. Now, my query is whether this writ appeal filed by the State qualifies for a proceeding under the KTEG Act?
Regards
Vishwanath
R.K Nanda
(Expert) 26 February 2015
consult tax lawyer.
T. Kalaiselvan, Advocate
(Expert) 02 March 2015
The writ filed by the authority is maintainable, you may contact the advocate handling this issue for further opinions.
Vishwanath
(Querist) 05 March 2015
Is the Commissioner right in issuing instructions to withhold refunds in the absence of a stay?
