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TMI Blog2006 (7) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... s of law to this court for opinion for the assessment year 1981-82: (i) Whether, in the facts and circumstances of the case, the provisions of section 4B can be attracted and the additional demand created by AETC and affirmed by the Tribunal is sustainable in law? (ii) Whether the ratio of law in Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes [1965] 16 STC 259 (SC) and J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was allowed by the assessing authority, however, later the case was taken up by the revisional authority for suo motu action under section 21(1) of the Punjab General Sales Tax Act, 1948 (for short, the Act ). The revisional authority while assessing the tax also levied interest on the assessee. The assessee failed in his appeal before the Tribunal. Even though question on merit with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in United Riceland Limited v. State of Haryana [1997] 104 STC 362. In United Riceland Limited case [1997] 104 STC 362 (P H)[FB], it was held as under: As noted in the earlier part of the judgment, the liability of the petitioners to pay the purchase tax was apparently in dispute and not clear even to the respondent-authorities. The issuance of notice under section 40 of the Act proposing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted facts of the case, it cannot be said that the petitioner-assessee had mala fidely or intentionally evaded to pay the tax thus incurring the liability to pay the interest within the meaning of sub-section (5) of section 25 of the Act. The demand regarding payment of interest is also vague, ambiguous and without the authority of law. The petitioners cannot be directed to make the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Chaudhary Tractor's case, S.T.C. No. 19 of 1992 decided on May 29, 2006 we deem it appropriate to answer the question straightway by converting the case into a reference. In view of the above discussions, it is held that the assessee shall not be liable to pay interest for the period before the demand was raised against the assessee in the revisional proceedings. Ordered accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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