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TMI Blog2021 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... er, there is no justification in making demand for payment of interest. More than anything else, identically placed persons were given the benefit of waiver. On a person, who has paid the statutory levies, fastening liability to pay interest appears to be highly inequitable. The demand for payment of interest is not sustainable. The impugned demand order is quashed and the writ petition is allowed. - W. P (MD) No. 10169 of 2016 and W. M. P. (MD) No. 7946 of 2016 - - - Dated:- 22-2-2021 - G. R. SWAMINATHAN J. A. Chandrasekaran for the petitioner. S. Dayalan , Government Advocate, for the respondent. ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss orders afresh in accordance with law. Pursuant to the remand order made on 06.01.2016 in W.P.No.8063 of 2004, the petitioner was afforded an opportunity of personal hearing and the present order came to be passed. The petitioner was directed to pay interest under 24(3) of Tamil Nadu General Sales Tax Act. Challenging the same, this writ petition has been filed. 3. The respondent has filed a detailed counter affidavit and the learned Government Advocate took me through the averments set out therein. The core argument of the learned Government Advocate is that in view of the decision of the Hon'ble Supreme Court, the petitioner's liability to pay additional sales tax and surcharge can no longer be in doubt. Obviously, the said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied with the same and there was no default on his part. The petitioner did not challenge the assessment made by the respondent. In these circumstances, as rightly contended by the learned counsel for the petitioner, this Court ought to adopt the reasons assigned vide order dated 30.10.2019 in W.P.Nos.3779 to 3781 of 2012 (Hydromet India Limited Vs. The Commercial Tax Officer, Kancheepuram (North) Assessment Circle, Kancheepuram). A learned Judge of this Court in the said order held as follows:- 6.The provision of Sections 42(1) and 42(3) of the Act dealing with payment and recovery of tax, penalty, etc. are relevant for adjudication of this matter and are extracted below: 'Section 42. Payment and recovery of tax, penalty, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued in that regard as the return of income is itself an assessment of the petitioner. In all other cases, where pre-assessment notice was issued to the petitioner and a demand raised vide an order of assessment, such order of assessment shall be deemed to be a demand notice and the demand raised thereunder is to be paid within 30 days from date of service of the order of assessment. In such cases, interest under Section 42(3) is liable to be paid in addition to the tax demanded at the rate of 2% per month for such month for the entire period of assessment. 8. In the present case, the petitioner has admittedly remitted the demand for the years 2007-2008 and 2008-2009 on 31.01.2011 and 23.06.2011 even prior to the dates of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stallments, if any and within such time as may be specified in the notice of assessment, not being less than twenty-one days from the date of service of the notice. The tax under sub-section (2) of section 13 shall be paid without any notice of demand. In default of such payments the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or interest under this Act. Section 24-(2) ....................... Section 24-(3) On any amount remaining unpaid after the date specified for its payment as referred to in sub-section (1) or in the order permitting payment in instalments, the dealer or person shall pay, in addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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