Automatic statutory interest on admitted sales tax is not an appealable order when no separate adjudication is involved.

Interest on delayed payment of admitted tax under the U.P. Sales Tax Act arises automatically on the statutory contingency and does not require a separate assessment or demand notice. The deeming provision operates only for recovery and does not turn the arithmetical computation of interest into a formal adjudicatory order. Because "order" in section 9 refers to a decision involving adjudication by the assessing authority, a mere calculation of mandatory interest is not appealable. The material therefore concludes that no appeal lies against the simple levy calculation, and the appellate orders were without jurisdiction.

---

---

Issues: Whether the calculation and levy of interest on admitted sales tax under the U.P. Sales Tax Act was appealable under section 9, and whether such levy amounted to an order so as to sustain further revision.

Analysis: The scheme of sections 7 and 8 of the U.P. Sales Tax Act shows that interest on delayed payment of admitted tax arises automatically on the happening of the statutory contingency. It is not dependent on a separate assessment of interest or on the issue of a demand notice. The deeming provision that interest shall be added to tax operates for recovery purposes and does not convert the statutory levy into an assessable order. The word "order" in section 9 denotes a formal adjudication of a dispute by the assessing authority, whereas the mere arithmetical computation of statutory interest does not involve such adjudication. As the levy of interest is automatic and the assessing authority has no discretion to waive or reduce it, no appeal lies against the simple calculation of that interest.

Conclusion: The challenge to the interest calculation was not maintainable in appeal under section 9, and the appellate orders were without jurisdiction.

Ratio Decidendi: A statutory liability to pay interest that arises automatically by operation of law, without separate assessment or adjudication, is not an "order" appealable under section 9 of the U.P. Sales Tax Act.

---