1997 (4) TMI 494

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..... n order dated November 17, 1994, passed by the Trade Tax Tribunal, Ghaziabad, whereby it held that no interest was payable on the demand of additional tax through an order under section 22 of the Act. The matter relates to assessment years 1989-90 and 1988-89. 2.. I have heard Sri U.K. Pandey, learned Standing Counsel for the revisionist. 3.. The dealer-respondent's assessments were framed und .....

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..... tional tax was leviable. It was subsequently that he thought of the same and initiated proceedings under section 22 of the Act for the rectification of the assessment and levied the tax. Under section 8(1) of the Act interest is payable only on the tax that was admittedly payable by the dealer. The amount of additional tax levied through orders under section 22 of the Act was not tax admittedly pa .....

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