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TMI Blog2016 (8) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... of default and 2% for the subsequent period - Section 13 of the Act deals with advance payment of tax and for the remaining tax, there should be a provisional assessment and on such determination and intimation to the dealer, he shall pay the tax - whether belated remittance of differential tax would attract interest under section 24(3) of the Act? Held that: - there is no provision under the TNGST Act, which permits charging of interest unless and until there has been provisional assessment and notice of demand prescribing the period within which tax was to be paid. There is no record to show that provisional assessment was made and the notice calling upon the petitioner to pay the differential rate of tax was only on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir monthly returns for August and September, 1991, showing Skimmed Milk Powder liable to 4% instead of 10% and paid 4% rate of tax. The petitioner was under the impression that skimmed milk power comes within the purview of milk food entitled to reduction in rate of tax from 10% to 4% by virtue of G.O.P.No.253 dated 17.3.1986. 4. Furthermore, in W.P.No.7766 of 1991, by order dated 11.6.1991, an order of interim injunction was granted, restraining the Commercial Taxes Department from collecting more than 4% tax on skimmed milk power. However, the said interim order was only for a limited period and subsequently, not extended and ultimately, the Writ Petition was disposed of on 19.4.1993, with liberty to the Assessing Officer to complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to, interest would be attracted. Sub section (1) mandates that the tax assessed or has become payable under the Act from a dealer and once it becomes payable under the Act, it has to be done within the time period, and upon failure to do so would attract levy of interest. 7. The learned Additional Government Pleader, referring to Section 13 submitted that once returns are accepted, then there is no question of any assessment to be made and dues can be recovered. Section 13 of the Act deals with advance payment of tax and for the remaining tax, there should be a provisional assessment and on such determination and intimation to the dealer, he shall pay the tax. However, in the instant case, there is no record to show that provisional a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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