All registered dealers,

Sub: Regarding refund of wrong deposition of tax.

It has come to my notice that sometimes due to clerical error or wrong entry of data, tax is deposited by a dealer in another dealer's name instead of his own name. The reasons include similarity in the name of the firms, feeding wrong TIN No. and deposit in the name of person making payment in place of name of the firm. The amount of deposit in such cases goes into the account of another dealer or in unknown account. Such dealers are advised to deposit the payable tax in the correct account along with due interest, if any. However, in order to provide them relief, due to this inadvertent error, such case(s) will be considered for grant of early refund, the procedure for which is prescribed as follows:-

1. Such dealer / person may submit an application for early refund to his assessing authority on letter pad/plain paper mentioning the complete facts of the case along with proof of deposit of tax in wrong account and an affidavit of the dealer or the person in whose name/account the tax has been deposited wrongly, mentioning that he has wrongly deposited such amount, and he will neither claim adjustment of such deposition nor refund of such amount.

2. On receipt of such application, the assessing authority shall verify the facts and forward his report along with the application to the concerned Deputy Commissioner (Adm).

3. The concerned Deputy Commissioner (Adm), on being satisfied that it is a genuine case of wrong deposition, shall recommend such case to the Commissioner who after examination may grant early refund to the dealer.

(Sanjay Malhotra)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur.