9911796707
TMI Blog2007 (3) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... suance of a writ of certiorari calling for the records on the file of the respondent pursuant to his proceedings in R.P. No. JJ 1/172/2002 dated July 31, 2003 and set aside the same as being invalid and illegal. The case of the petitioner is that whether the levy and demand of interest for belated payment of sales tax for the assessment year 1991-92 against the petitioner is correct. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner confirmed the demand and the same was also further confirmed by the Joint Commissioner. The correctness of the said order is now canvassed by filing original petition and subsequently converted to this writ petition on being transferred to the file of this court. The learned counsel appearing for the petitioner submits that he is not an assessee and he is only an auction purchaser of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompletion thereof, any dealer creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever) of any of his assets in favour of any other person, with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax, or any other sum payable by the dealer as a result of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. Precisely, that might be the reason for the petitioner to pay the sales tax as quantified by the TIIC to the respondent. When the tax due has been accepted and paid, for the belated payment of tax, which is also a statutory due as per section 24(3) of the said Act, the petitioner will have to pay the interest. The contention that as per section 24A of the said Act, the payment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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