The proviso to section 6 of the Andhra Pradesh General Sales Tax Act, 1967, empowered the State Government to make rules prescribing the manner and conditions subject to which refund of tax could be made. Prescribing a period of limitation for filing an application for refund was a valid condition precedent for the refund of tax.

GOPAL RAO EKBOTE, J.

( 1 ) THE petition is for the issue of a writ of certiorari to quash the order refusing to refund the sales tax paid, passed on 12th January, 1970, served on the petitioner on 3rd February, 1970.

( 2 ) THE petitioner is a dealer in groundnuts. It purchases groundnut and after decorticating sells the kernel. These transactions of sale are both intra-State as well as inter-State.

( 3 ) FOR the assessment years 1964-65 to 1967-68 both inclusive, the petitioner was assessed to the purchase tax to certain amounts. On appeal the tax relating to the year 1964-65 was reduced, so also for the year 1965-66. The petitioner paid for the said four years tax totalling to rs. 13,597-12 P. For the said four years the petitioner effected inter-State sales to a large extent. The Central Sales Tax however, was not levied on the said turnover. The inter-State sales were conducted in the same assessment years.

( 4 ) THE petitioner was entitled to the refund of the sales tax which he has paid as above, because of the inter-State sales in the same assessment years.

( 5 ) THE petitioner originally asked for a writ of mandamus directing therespondent to refund the tax paid. He, however, subsequently filed an application under rule 27-A for the refund of the tax. Since the petition was filed after a considerably long lapse of time, the petitioner filed a petition to condone the delay on the ground that it was not wilful but bona fide. The said petition was disposed of by the impugned order. The Commercial Tax Officer, Cuddapah was not satisfied with the reason shown. Holding that the petition was time barred he dismissed it.

( 6 ) THE petitioner thereafter filed an application to amend the writ petition and asked for a writ of certiorari instead of mandamus. We allowed the petition to be amended as prayed for.

( 7 ) THE learned Advocate for the petitioner made a faint attempt to argue that the reasons assigned for condoning the delay was sufficient. The petition to amend did not refer to any ground of attack on the finding relating to sufficiency of the reason to condone the delay. It cannot therefore, be canvassed in this case. Even otherwise the reason shown by the petitioner is a question of fact and it is not expected of this Court to revise the order in that behalf. Moreover we agree with the Commercial Tax Officer that the reason shown is not at all correct, nor is it sufficient to Condons the enormous delay caused in presenting the petition under rule 27-A.

( 8 ) THE principal contention of Sri dasaratharama Reddi the learned Counsel for the petitioner, was that rule 27-A prescribing the period of three months for filing an application for refund from the end of the month in which the goods were sold is ultra vires of the proviso to section 6 of the Andhra Pradesh General Sales Tax act, 1967, hereinafter called " the Act ".

( 9 ) NOW it is common ground that groundnuts are declared goods. Consequently under section 15 (b) of the Central Sales tax Act where a tax has been levied under the State Law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in the State.

( 10 ) SECTION 6 of the Act relates to tax in respect of declared goods. It enjoins that notwithstanding anything contained in section 5, the sales or purchases of declared goods by a dealer shall be liable to tax at the rate and only at the point of sale or purchase, specified against each in the III Schedule on his turnover of such sales or purchases for each year irrespective of the quantum of his turnover in such goods ; and the tax shall be assessed, levied and collected in such manner as may be prescribed.

( 11 ) THE proviso being more important we would read it fully. "provided that whether any such goods on which a tax has been so le

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