1970 (8) TMI 72

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..... e assessee was assessed to tax under the U.P. Sales Tax Act by an assessment order dated 20th November, 1964, for the assessment year 1958-59 and a notice of demand was served, along with the copy of the assessment order, on the assessee prescribing a period of 30 days for the payment of the tax assessed. The assessee did not file any appeal or revision application. The order became final. As the .....

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..... ommissioner of Sales Tax this reference has now been made. No one appears for the assessee although notice of this reference has been served upon him. The Additional judge (Revisions) proceeded on the view that it was necessary that a demand for payment of the interest under section 8(1-A) should be made upon the assessee and that in any event it should be mentioned in the notice of demand rel .....

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..... warning that in case the tax assessed was not paid the assessee would become liable to pay interest under section 8(1-A). The interest payable under section 8(1-A), as the Full Bench has said in the aforesaid case, commences to run automatically as soon as the conditions set out in the provision are fulfilled. It is not necessary that any notice should be sent to the assessee warning him to pay t .....

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