THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT. JUSTICE P.SREE SUDHA Writ Petition No.1984 of 2007 ORDER:(per Hon’ble Sri Justice T.Vinod Kumar)

This Writ Petition is filed for issuance of a Writ of Mandamus directing the 1^st respondent to refund a sum of Rs.1,22,44,725/- together with interest in terms of Section 33E of the Andhra Pradesh General Sales Tax Act, 1957 (for short, ‘the Act’) pursuant to the refund claims made by the petitioner in Form XXXIII dt.17.09.2004, 31.12.2005, 04.02.2006 and 25.09.2006 for the assessment years 1994-95, 1996-97, 1998-99, 2002-2003, 2003-2004 and 2004-2005 made under the Act and to declare the proceedings dt.20.01.2006 issued by the 2^nd respondent insofar as rejecting the claim for refund for the assessment year 1995-95 and 1996-97 being barred by time, is illegal and arbitrary.

2. Heard learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes appearing for the respondents and perused the record.

3. The case of the petitioner in brief is that it is a registered dealer on the rolls of the 1^st respondent and is in the business of execution of works contract; that for the assessment years, 1994-95,