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TMI Blog1990 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... prepared to withdraw paragraphs 2 and 3 of its letter dated 27-7-1984 subject to certain conditions. The learned Single Judge did not find any reason to interfere with the show cause notice or the communication dated 27-7-1984. The learned Single Judge, however, while dismissing the writ petition vide judgment dated 2-1-1988 dealt with the question of payment of interest and observed as follows: "2. Yet another aspect is regarding payment of interest on amount which may become due and payable by petitioner, on the matter being finally decided. This court considers that, as and when the duty becomes payable, it must be paid. More often than not, the business community resorts to litigations, being fully conscious that once a matter of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the common. It is his money which ought to have been recovered by due date. It is the petitioner who moves the Court and delays the recovery, and, therefore, it has to take the consequences which flow out of the delay. This Court in more than one matter, where refund had not been made on time by the Union of India, had ordered interest to be paid to petitioners; and therefore, it is but natural that when the recovery is delayed, the Government would be entitled to -- claim payment of interest in matters of this nature. It is no answer to state that the Court has taken a long time. Being conscious of the long time that would be taken by Courts, tax payers move the Court to benefit themselves by avoiding their liability to pay duty or ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dismissing the writ petition it was not open to the learned Single Judge to have imposed the condition saddling the appellant with the liability to pay interest "as and when the proper duty recoverable from the petitioner is determined" at the rate of 18% p.a. The error committed by the learned Single Judge is writ large and consequently we set aside that condition while otherwise upholding the judgment of the learned Single Judge. The writ appeal is, therefore, partially allowed but without any order as to costs.
3. It is clarified that this order shall not be construed as any expression of opinion on the merits so far as the liability of the appellant is concerned, which may ultimately be determined by the Revenue. X X X X Extracts X X X X X X X X Extracts X X X X
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