Interest demand requires disclosed computation before recovery, with interim protection against coercive action pending representation.

An interest demand linked to entry tax liability could not be enforced without first disclosing the basis of computation. The Court directed the competent authority to decide the petitioner's pending representation within four weeks after giving a hearing, and to supply the calculation supporting the interest figure stated in the notice. Pending that decision, no attachment of the bank account or recovery steps pursuant to the notice were permitted, thereby granting interim protection against coercive recovery until the computation issue was addressed.

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Issues: Whether the demand of interest could be insisted upon without furnishing the basis of computation and whether recovery should be kept in abeyance till the petitioner's representation was decided.

Analysis: The petition challenged the impugned notice seeking further deposit towards interest on entry tax liability. The petitioner asserted that the figure had not been explained and that a representation seeking the details of computation was pending. The Court directed the competent authority to decide the representation within four weeks after granting an opportunity of hearing and to supply the calculation on the basis of which the interest figure had been indicated in the notice. The Court also protected the petitioner by directing that no attachment of the bank account or recovery pursuant to the notice would be made in the meantime.

Conclusion: The petitioner obtained interim protective relief, and the authority was directed to first disclose the basis of the interest demand and decide the representation before any recovery action was taken.

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