9911796707
TMI Blog1981 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on 18th September, 1978, and an amount of Rs. 17,254.92 was deposited on 23rd November, 1978. According to the Sales Tax Officer the last date for payment of the tax for the assessment year in question was 30th May, 1975, and as such the assessee was liable to pay interest as from 1st June, 1975, up to 30th September, 1978, at the rate of 3 per cent on the amount of Rs. 7,063.66 and at the same rate on Rs. 17,254.92 from 1st June, 1975, to 30th November, 1978. The total amount of interest payable by the assessee was worked out at Rs. 20,145.05. The assessee's contention that the tax had not been deposited as it was disputed, was not accepted, as the Sales Tax Officer found that the assessee had by an application dated 18th November, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months after the expiry of the period specified in the notice of assessment and demand or from the date of the order of enhancement, as the case may be, simple interest on the unpaid amount shall become due and be payable as hereinafter specified(i) on the amount referred to in sub-section (1), at the rate specified in that sub-section; and (ii) on the amount, if any, in excess of that referred to in sub-section (1), at the rate of one and one half per cent for every month or part thereof." Before considering the arguments based on article 14 of the Constitution it will be necessary to appreciate the impact of sections 8(1) and 8(1-B). Section 8(1) relates to a dealer who has admitted certain amount of tax payable by him on his turnover o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess of that which is referred to in section 8(1), at the rate of 1½ per cent. Thus, section 8(1) applies to all dealers up to the time that the assessment is not made, while section 8(1-B) applies after an assessment has been made. After an assessment has been made, section 8(1-B) gives a respite of three months to the dealer, and after the expiry of this period of three months, simple interest at the rate of 2 per cent becomes due on the tax admitted by the dealer, and at the rate of 11 per cent on tax which is in excess of the amount admitted under section 8(1). This view of ours regarding the scope of section 8(1) and section 8(1-B) is in consonance with the decision of a Division Bench of this Court in the case of Annapurn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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