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TMI Blog2015 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, an in view of the decision of Supreme Court in the case of J.K.Synethetics (94 STC 422) the Tribunal was right in law in holding that the applicant was liable to pay interest as assessed by the Sales Tax Officer under section 47(4A) of the G.S.T.Act in the assessment of the year 1-7-85 to 30-6-87?" The aforesaid Tax Appeals having similar question of law have been admitted and tagged along with aforesaid Reference. In each of the appeals, the following question has been framed as substantial question of law: "Whether Hon.Gujarat Value Added Tax Tribunal was justified in holding that interest is payable under clause (a) of Section 47(4A) of the Gujarat Sales Tax Act, 1969 on ad-hoc payment of tax made prior to assessment even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals, the return assessment year is 199394, 199495, 199596 respectively, the amount was paid on 23.4.1996, 23.9.1996 and 26.11.1996 and the order was passed subsequently on 21.9.1996, 31.8.1999 and 31.8.1999. Considering the above factual aspect in the matter, the observations made by the Honourable the Apex Court in case of J.K.Synthetics (supra), which would be applicable in the present case, read as under: "Let us look at the question from a slightly different angle. Section 7(1) enjoins on every dealer that he shall furnish prescribed returns for the prescribed period within the prescribed time to the assessing authority. By the proviso the time can be extended by not more than fifteen days. The requirement of section 7(1) is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable turnover furnished or shown in the return. Therefore, so long as the assesses pays the tax which according to him is due on the basis of information supplied in the return filed by him, there would be no default on his part to meet his statutory obligation under section 7 of the Act and, therefore, it would be difficult to hold that the "tax payable" by him "is not paid" to visit him with the liability to pay interest under clause (a) of section 11B. It would be a different matter if the return is not approved by the authority but that is not the case here. It is difficult on the plain language of the section to hold that the law envisages the assesses to predict the final assessment and expect him to pay the tax on that basis to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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