BILAL NAZKI, J.

This writ petition raises a very short question for determination. The petitioner is a public corporation engaged in exploration and exploitation of hydro carbons in the area of Krishna Godavari basin. The petitioner imported truck mounted acid pumping unit from M/s. Hydraulic Power Technology, Texas, U.S.A., for a sum of Rs. 2,23,52,625. The said vehicle reached the petitioner through Chennai Port. It was cleared by customs authorities as no custom was levied. The petitioner approached the Regional Transport Officer, Kakinada, for registration of the said vehicle under the Motor Vehicles Registration Act. The said authority directed the petitioner to obtain and file clearance certificate from first respondent for entry tax. Accordingly the petitioner approached the first respondent by its letter dated July 14, 2003 and the first respondent computed the amount of entry tax payable by the petitioner at Rs. 27,90,468. The amount was paid, according to the petitioner, under protest by a letter on December 19, 2003. Subsequently the petitioner started representing the third respondent for refund of the amount as, according to him, the vehicle imported by them was not liable to tax. The Government issued a clarification on May 25, 2004 stating therein that, "there is no liability to pay entry tax in case the goods are imported from foreign country". Thereupon the petitioner approached the third respondent for refund of the entry tax collected from him, but the amount was not refunded. The petitioner filed a writ petition being W.P. No. 17958 of 2006 seeking refund of the amount together with interest. The court disposed of the writ petition on February 20, 2007 on the basis of the representation made by the Government Pleader for Commercial Taxes that the second respondent had passed an order on February 9, 2007 holding that the petitioner was entitled for refund of Rs. 27,90,468. There is no dispute that this amount was refunded and was received by the petitioner. However, the dispute is raised that the petitioner was entitled for interest for the amount retained by the Commercial Tax Department from the date of its deposit till the date of its actual refund. The petitioner made a representation on March 15, 2007 and claimed interest of Rs. 21,00,875. A reminder was also given. A reply was given by the second respondent that there was no provision in the A.P. Tax on Entry of Motor Vehicles into Local Areas Act, 1996 for payment of interest for delayed refunds. Therefore this writ petition has been filed.

The facts are not in dispute, but the respondents have asserted that since Entry Tax Act does not provide for any interest on refunds, the petitioner was not entitled to any interest. Besides, the amount deposited by the petitioner was neither deposited as a result of any assessment nor was any demand made by the Commercial Tax Department. The amount was deposited by the petitioner voluntarily on his own. Therefore, even if the Interest Act, 1978 applied in such situations, it would not apply to the present case as the amount had been deposited by the petitioner on his own volition.

In the light of these assertions, it is necessary to go through certain documents which are on record. The petitioner wrote a letter on July 14, 2003 to the Commercial Tax Officer which says, -

"ONGC has purchased an acid pumping from USDA. The invoice and other details are also enclosed for calculating the entry tax.

Kindly intimate the amount of entry tax to be paid for taking further necessary action at our end."

On the same letter calculations have been made by the Commercial Tax Officer by applying rate of 12 per cent to the consideration amount of the vehicle. This letter clearly shows that a request was made to the Commercial Tax Officer to intimate the calculated amount of entry tax on the vehicle purchased by the petitioner. Thereafter on December 19, 2003 an amount of Rs. 27,90,468 was deposited with the Commercial Tax O