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TMI Blog1990 (12) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... d unpaid after the expiry of six months from 25th of January, 1964, when the provision came into force. Interest, therefore, started automatically running on the arrears irrespective of the years to which they related. It is not disputed that the arrears of sales tax were paid by the appellants six months after the amending Act. - Civil Appeal No. 671 of 1976 - - - Dated:- 4-12-1990 - KULDIP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrears so paid. The appellants challenged the notices by way of a writ petition before the High Court. The High Court dismissed the writ petition. This appeal, via special leave petition is against the judgment of the High Court. The U.P. Sales Tax Act, 1948, was amended and sub-section (1-A) was added to section 8 of the Act. The amendment was introduced by the U.P. Sales Tax (Second Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for all purposes to be part of the tax. The appellants contended before the High Court that the abovequoted section 8(1-A) having been enforced with effect from January 25, 1964, the arrears of sales tax which became due as a result of assessment made prior to the said date cannot come within the mischief of the said sub-section. The High Court rejected the contention in the following words: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d agree with the same. The second point raised before the High Court was that notices of demand in respect of the sales tax were not served upon the petitioners and as such they did not become defaulters and were not liable to pay interest. The appellants had admittedly paid-up the entire arrears of sales tax voluntarily. The accrual of interest is automatic and no separate notice of demand was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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