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TMI Blog2023 (5) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... REME COURT] cannot be applied in the present case as the present case deals with the provisions of Haryana VAT Act, 2003. The relevant provision of 14(6) of Haryana VAT Act makes it abundantly clear that simple interest at one per cent per month is to be charged if the payment is made within ninety days from the last date specified for the payment of tax and two per cent per month for the whole of the period he makes the payment beyond ninety days. If the tax is not paid as per the Act, the assessee is liable to pay tax along with the interest as per provisions of Section 14(6) of the HVAT Act. The judgment referred to by learned counsel for the appellant in M/s. Faridabad Fabricators (P) Ltd., Faridabad vs. State of Haryana, is directly applicable to the facts of the present case. The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act and the Rules framed thereunder. Non-payment of tax according to the provision of the Act will certainly amount to failure to make payment of tax which renders the assessee liable to pay interest also as provided in Section 14(6). The liability to pay interest would be from the date the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment by the Revisional Authority, direction was given to the Assessing Authority to recover the tax of Rs. 3,23,359/- and interest under Section 14(6) of the HVAT Act, 2003 from the dealer within two months from the receipt of the order. 4. She has further stated that after order dated 30.10.2015 (Annexure A-2) passed by the Revisional Authority, notice dated 23.12.2015 (Annexure A-3) was given by the Assessing Authority to the respondent after calculating tax and interest as under:- Total demand created by the Ld. DETC (ST)-cum-RA, Hisar Rs. 323359.00 Interest calculated from 01.10.2011 to 23.12.2015 Rs. 323359.00 Total due Rs. 646718.00 5. She has argued that this interest was calculated by the Assessing Officer under Section 14(6) of the HVAT Act, 2003 from 01.10.2011 to 23.12.2015 i.e. 1544 days and after calculating the above said amount, notice dated 23.12.2015 was issued (Annexure A-3) to the respondent and from 23.12.2015, provisions of Section 23 of HVAT Act, 2003 for recovery of the tax due would start. As per notice dated 23.12.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 36, i.e. the date he is liable to file return. 7. She has further referred to the judgment passed by the Supreme Court in the Commissioner of Sales Tax vs. M/s. Qureshi Cruchible Centre, 1994 AIR (Supreme Court) 25 in which the Supreme Court was examining levy of interest under the Uttar Pradesh Sales Tax Act, 1948. While dealing with Section 8(1) it was held that the tax admittedly payable means the tax which is payable under the Act on a turnover of sale and hence payment of interest cannot be deleted on the ground that he was not aware about the process of calculation of tax. 8. Learned counsel for the respondent Mr. Sandeep Goyal has argued that provision of Section 14 of the HVAT Act for filing returns, assessment and collection of tax relate to the filing by the assessee himself and the assessee has to file the returns quarterly in time and if he is not filing those self assessment returns in time then he is liable to make payment of interest under Section 14(6). He has referred to the Full Bench judgment passed by this Court in United Riceland Limited and another vs. State of Haryana and others (1997) 104 STC 362 (Pun), Division Bench judgment passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the meaning of the Act filed a writ petition in the High Court of Rajasthan challenging the making of assessment on his turnover for the year 1955-56 on the ground that the Rules which had been published on March 28, 1955 were invalid. On January 9, 1958 the High Court passed an interim order stating that the petitioner will keep proper accounts and file the prescribed returns but shall not be assessed till further orders . While the petition was pending in the High Court, ordinance No. 5 of 1959 was promulgated on November 6, 1959 validating the Rules. Thereupon the respondent therein withdrew the writ petition. On December 17, 1959, the Rajasthan Sales Tax Validation Act (Rajasthan Act 43 of 1959) replaced the Ordinance. The effect of the Ordinance and the Validation Act was to validate the Rules even if any defect existed in the making of the Rules. On December 4, 1959, the Sales Tax Officer called upon the respondent therein to pay the tax due by him within a week as the writ petition had been withdrawn and dismissed. The respondent had filed his returns earlier and also had deposited certain amounts towards tax. On April 25, 1960, the Sales Tax Officer made an assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties. 12. The judgment referred to by learned counsel for the respondents in United Riceland Limited and another vs. State of Haryana and others (1997) 104 STC 362 (Pun), and Chaudhary Tractor Company, Tohana, District Sirsa vs. State of Haryana (2007) 30 PHT 659 (P H) would not be applicable as these cases deal with the provision of demand of interest under Section 25(3) of the Haryana General Sales Tax Act, 1973. Even the judgment of the Hon'ble Supreme Court in Ghasi Lal's case (supra) cannot be applied in the present case as the present case deals with the provisions of Haryana VAT Act, 2003. The relevant provision of 14(6) is as under:- If any dealer fails to make payment of tax in accordance with the provisions of this Act and the rules made thereunder, he shall be liable to pay in addition to the tax payable by him, simple interest at one per cent per month if the payment is made within ninety days from the last date specified for the payment of tax, but if the default continues thereafter, he shall be liable to pay interest at two per cent per month for the whole of the period from the last date specified for the payment of tax to the date he makes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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