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TMI Blog2024 (11) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... rest, for it is more than settled that a person or authority deprived of use of money to which one is legitimately entitled to has a right to be compensated for the deprivation, which may be called interest, compensation or damages. Reference in this regard can conveniently be made to the Constitution Bench judgment of the Hon ble Supreme Court in SECRETARY, IRRIGATION DEPARTMENT, GOVT. OF ORISSA VERSUS GC. ROY [ 1991 (12) TMI 268 - SUPREME COURT ]. The petitioner instead of assailing the orders passed by the authorities below, which are in consonance with the law, should have in fact moved the tax authorities in Punjab for the refund of the tax or a part thereof, that according to it had been paid by inadvertence or if the tax was wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereby quashing and setting aside order dated 19.10.2014 (i) b. That a writ of certiorari may kindly be issued thereby quashing and setting aside the penalty part of order dated 22.3.2000. 2. At the outset, it needs to be pointed out that prayer (i) (b) (supra) has been wrongly typed out, as there is no order passed by any authority on 22.3.2000 and moreover, the said order could not have been challenged in anticipation given the fact that the Writ Petition was filed on 23.12.2014. 3. The facts are not in dispute. The Assessing Authority, Damtal had assessed the petitioner for the years 1991-92 to 1999-2000 and created total additional demand of Rs. 1,01,76,828/-. An amount of Rs. 83,25,082/- due on account of passenger tax and surcharge w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad deposited the tax with the Excise Taxation Officer, Gurdaspur in the State of Punjab, but nonetheless, the petitioner has plied the bus within the territory of Himachal Pradesh and thus, the petitioner is liable to pay the tax as also interest in accordance with the provisions contained in Himachal Pradesh Passenger and Goods Taxation Act, 1955 (hereinafter referred to as the PGT Act ), It is further contended that the petitioner cannot claim any exemption from payment of interest towards its own negligence and as per the provisions of Section 12-A of the PGT Act, it is mandatorily required to pay amount towards interest. 7. We have heard learned counsel for the parties and have gone the material placed on record. 8. It is not in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty due from an owner is not paid by him within the period specified in the notice of demand or, if no period is specified within thirty days from the service of such notice, the owner shall, in addition to the amount of tax or surcharge or penalty, be liable to pay simple interest on such amount at the rate of one percent per month from the date immediately following the date on which the period specified in the notice or the period of thirty days, as the case may be, expires, for a period of one month and thereafter at the rate of one and a half percent per month till the default continues, (2) Provided that where the recovery of any tax or surcharge or penalty is stayed by an order of any court, the amount of tax or surcharge or pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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