SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THE petitioner is a company registered under the Indian Companies Act. It seeks a writ of mandamus directing the respondent to refund a sum of Rs. 15,70,117 being the amount refundable for the assessment years 1984-85 and 1989-90 pursuant to the order of the respondent dated 3/03/1990 and 16/08/1991 respectively with interest, under section 33-E of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act" ).

( 2 ) THE petitioner is a dealer under the APGST Act. It is stated that for the year 1984-85, a sum of Rs. 14,46,251 became refundable to the petitioner by virtue of the order of assessment dated 3/03/1990 and for the year 1989-90, a sum of Rs. 2,41,705 became refundable in view of the order of assessment dated 16/08/1991. In so far as the assessment year 1984-85 is concerned, the petitioner filed an application on 21/03/1990, for refund of the amount due to it. It is stated by the respondent that the amount due for the years 1985-86 and 1988-89 amounting to Rs. 75,437 was adjusted. The petitioner says that by virtue of the order of the Appellate Deputy Commissioner for the year 1981-82, the petitioner has to pay a further sum of Rs

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