9911796707
TMI Blog2002 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... our quarters ending March 31, 1997 was completed on June 24, 1999 and an appeal was preferred, being aggrieved with the order of assessment which was disposed of on June 25, 2001. The order of assessment was modified by the said appellate order dated June 25, 2001. Revised calculation of tax payable by the petitioner was made and reassessment order passed on July 30, 2001. A notice of demand in form No. 33 for payment of Rs. 39,440.26 was received on September 27, 2001 and the amount was paid on October 19, 2001 without making any delay. 3.. Although such payment was made in time, the respondent No. 1 calculated interest on the said modified amount of Rs. 39,440.26 from the date mentioned in the original demand notice. Being aggrieved wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supersedes the form No. 30. Since form No. 33 is the last notice the provisions of section 32(1) become invalid and are liable to be struck down. The respondents, therefore, were not justified to levy interest against the petitioner and such step taken by the respondents is illegal and unwarranted under law. 5.. On behalf of the respondents relying on the decision reported in [1999] 114 STC 505 (WBTT) (Philips India Limited v. Assistant Commissioner, Commercial Taxes) it is submitted that the dispute raised in the instant application has already been decided by this Tribunal. Therefore, the petitioner is not entitled to get any relief as prayed for. The application is liable to be dismissed summarily. 6. The learned lawyer for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of sub-section (3) and sub-section (1) in our opinion, are not in conflict inasmuch as, liability to pay interest starts from the date of default in making payment of tax. 10.. The next point, therefore, comes up for consideration if at all, the form No. 33 issued under rule 190 supersedes the contents of form No. 30 issued under rule 181 of the Rules, 1995. For the sake of convenience the rule 190 may be quoted hereunder: "Where any amount of tax, penalty or interest due from a dealer or a casual trader proceedings for recovery of which have not been commenced under section 52, is modified in consequence of an order passed on reassessment, re-determination, appeal, review or revision, the appropriate assessing authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trader. It has already been pointed out that section 32 clearly gives the answer to this question. Under this section as stated above, the interest at the rate of 2 per cent is to be levied in case of failure to make payment of any tax payable after assessment by the date specified in the notice issued under section 47. The form No. 33, therefore, is not a demand notice but it is an information which is also given to the Collector for recovery of the amount so modified in appeal or revision. 13.. We therefore, hold that the interest according to law is to be levied not from the date of the revisional or appellate order but from the date of the expiry mentioned in the notice of demand issued against the dealer under section 47 of the Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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