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TMI Blog2022 (4) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... For instance, petition which relates to the Assessment Year 2020-21, for the month of July, August, September and October, the petitioner paid the tax in time, i.e., on 20th day of the next month, therefore, no interest was calculated and demanded. For the rest of the period, since there was a delay ranging from 7 days to 196 days, depending upon the delayed payment, the interest was calculated and demanded. It becomes a mandatory one that for the belated payment of the tax, the taxpayer is liable to pay the interest, the maximum percentage of the interest shall be 18% - assuming that the petitioner has made e-payment through Bank of the petitioner in the credit of the Government Account, when actually that credit has been made in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion period - petition dismissed. - W.P.Nos.3485, 3489, 3493, 3497 of 2022 And W.M.P.Nos.3610, 3612, 3616, 3617, 3624, 3625, 3632, 3633, 3614, 3622, 3626 and 3635 of 2022 - - - Dated:- 18-2-2022 - Hon'ble Mr. Justice R.Suresh Kumar For the Petitioner : Ms.S.Akila in all the writ petitions For the Respondents : Mr.V.Prasanth Kiran, Government Advocate in all the writ petitions COMMON ORDER The prayer sought for in all these writ petitions is for a writ of Certiorarified Mandamus, to call for the records in the Impugned Notice for Belated Payment of Tax (demand interest) issued vide No.33AABCH7295J1ZB/2020-21, No.33AABCH7295J1ZB/2019-20, No.33AABCH7295J1ZB/2018-19, No.33AABCH7295J1ZB/2017-18 respectively, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.01.2022 directing the petitioner to pay the amount immediately. Aggrieved over the said demands, the present writ petitions have been filed. 6. Heard the learned counsel appearing for the petitioner who would submit that, under Section 49 of the Act, where under explanation ''a , the date of credit to the account of the Government in the authorised Bank shall be deemed to be the date of deposit in the electronic cash ledger. If that being so, whenever the petitioner paid the tax by way of credit in the account of the Government, that date shall be taken into account as the date of payment of tax in the electronic cash ledger. However, according to the learned counsel for the petitioner, in all these cases, the respondent Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, there has been no demand of any interest and it has been shown as zero and for the remaining months, where there was a delayed payment, the period which was remained as unpaid of the tax was taken in to account and accordingly, the interest calculated and that was demanded. 10. Therefore the petitioner cannot have any grievance against the impugned demand which is a statutory due by way of interest can be recovered from the petitioner, for the said purpose alone, the impugned demand has been made. 11. The learned Government Advocate would further submit that, as against these orders, the petitioner can prefer appeal under Section 107 of the Act, without which or without exhausting the same, since these are all the factual matr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such rate not exceeding 18%. 15. Therefore, it becomes a mandatory one that for the belated payment of the tax, the taxpayer is liable to pay the interest, the maximum percentage of the interest shall be 18%. 16. Assuming that the petitioner has made e-payment through Bank of the petitioner in the credit of the Government Account, when actually that credit has been made in respect of each of the month was the question asked, for which the learned counsel appearing for the petitioner has relied upon calculation sheet. In this regard, for instance, the Assessment Year 2020-21 is concerned, for the month of April 2020, they say that, they deposited on 27.06.2020, correspondingly in every month, there might be some delay except one o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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