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TMI Blog2007 (11) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (3A) of section 23 because on account of misclassification, escapement of self-assessment and payment of tax on taxable turnover happens which attracts interest under the said section. In the circumstances since the petitioner's is a case squarely falling under sub-section (3A) of section 23 as held above, the impugned orders are to be necessarily upheld. The writ petition is devoid of any merit and is dismissed. However, the interest paid during pendency of writ petition should be adjusted and only the balance should be recovered from the petitioner. - W.P. (C). No. 20703 of 2003 - - - Dated:- 22-11-2007 - RAMACHANDRAN NAIR C.N. , J. C.N. RAMACHANDRAN NAIR J. The petitioner is challenging exhibit P15 order under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any rule made thereunder and in other cases within the time specified therefor in the notice of demand, the dealer or other person shall pay, by way of interest, in the manner prescribed in addition to the amount due, a sum equal to (a) one per cent of such amount for each month or part thereof for the first three months after the date specified for its payment; (b) two per cent of such amount for each month or part thereof subsequent to the first three months aforesaid. ... (3A) Where any dealer has failed to include any turnover of his business in any return filed or where any turnover has escaped assessment, interest under sub-section (3) shall accrue on the tax due on such turnover with effect from such date on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover happens which attracts interest under the said section. The decision of the Supreme Court referred to above does not apply to this case because the decision was rendered prior to introduction of sub-section (3A) to section 23 and before amendment to sub-clause (3) of section 23. So far as the Division Bench judgment of this court is concerned, it is seen that facts are different inasmuch as the issue there was a bona fide dispute on rate of tax claimed by the assessee which got sorted out in assessment. In fact this court found that the turnover was declared in the return at three per cent and tax was also paid by the assessee, though the final assessment was completed at four per cent. In the circumstances, both the above decisions d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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