Interest on delayed VAT payment applies to admitted tax liability, not reassessed tax, where later concession claims fail.

Interest on delayed VAT payment was held to fall under the provision for tax admittedly payable but not deposited within time, because the assessee had itself returned and paid tax at the higher rate for a substantial period. The later claim to a concessional rate was treated as an attempt to avoid the earlier admitted liability, and did not convert the matter into a case of assessed, reassessed, or enhanced tax remaining unpaid. Section 34(6) therefore did not apply. The operative effect was that interest was correctly charged under section 34(4), and the revision failed.

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Issues: Whether the assessee's liability to pay interest on delayed tax payment was governed by section 34(4) or section 34(6) of the Uttarakhand Value Added Tax Act, 2005.

Analysis: Section 34(4) applies where the tax admittedly payable under the Act is not deposited within the prescribed time, whereas section 34(6) applies only where tax is assessed, reassessed, or enhanced by an authority or court and remains unpaid beyond the stipulated period. On the facts, the assessee had, for a substantial period, returned and paid tax at a rate higher than one per cent, and the later claim to the concessional rate was found to be an unjust attempt to escape the earlier admitted liability. The alleged dispute did not alter the character of the tax as tax admittedly payable, and the subsequent rectification attempt did not establish a dispute so as to attract section 34(6).

Conclusion: The interest liability was correctly charged under section 34(4) and not under section 34(6); the assessee failed on the revision.

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