9911796707
TMI Blog1987 (8) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... a stay order passed by this Court directing that the recovery, if any, pursuant to the final assessment order, shall not be made till further orders. As the question raised is purely a question of law, there is no necessity of giving the facts and circumstances under which the writ was filed which are almost admitted by both the parties. I have heard the learned counsel for the parties and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs shall continue and if the final order of assessment is passed before the disposal of this petition, the recovery, if any, pursuant to the final assessment order, shall not be made till further orders." However it does not mean that the court decided that the petitioners would not be liable to pay the interest under the statute either on account of the pendency of the writ petition or in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt along with statutory interest under the cloak and cover of the stay obtained from the court. Such a litigant undertakes the risk for non-payment of the amount at his own risk and responsibility. The assessee cannot be held to be entitled for non-payment of the penalties arising out of or provided under a statute merely on the ground of his filing a writ petition and obtaining a stay order. A cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to pay interest is created by the statute and the Sales Tax Officer has no discretion to grant any exemption from the payment of interest." In view of the clear provisions of the General Sales Tax Act and the judgment of the Honourable Supreme Court, there is no merit in this petition which is hereby dismissed with costs which are assessed at Rs. 500. Writ petition dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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