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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court quashes interest charges in tax case, citing non-presentation of cheque, rules in favor of petitioners.</h1> The Allahabad HC allowed the petition to quash recovery proceedings for interest for the assessment year 1975-76. The petitioners contended that payment ... - The Allahabad High Court allowed the petition seeking quashing of recovery proceedings for interest for the assessment year 1975-76. The petitioners argued that as per rule 48(b) of U.P. Sales Tax Rules, payment by cheque was valid, and since the department failed to present the cheque for payment, no interest was payable. The Court cited previous decisions to support the petitioners' argument and ruled in their favor, quashing the interest charges for the mentioned assessment year.

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