Belated tax return interest under the special provision applies when filing occurs within the statutory grace period.

Under the Tamil Nadu General Sales Tax Act and Rules, monthly returns for self-assessment had to be filed by the prescribed due date, and tax became payable accordingly. Where a dealer filed the return and paid the tax after that date but within ten days, the later special provision for belated returns, Section 24(3-A), governed the levy of interest rather than Section 24(3). The Court also clarified that a levy is not invalid merely because the impugned order cites the wrong provision, provided the action is otherwise authorised under the correct provision. Interest on the belated payment was therefore sustained.

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Issues: Whether interest on belated payment of tax was leviable under Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 or under Section 24(3-A) of that Act where the returns were filed after the prescribed date but within ten days of that date.

Analysis: The return-filing requirement under Rule 18(2) of the Tamil Nadu General Sales Tax Rules required dealers with the relevant turnover to file monthly returns by the 12th of the succeeding month. Section 24(1) and Section 13(2) were read together to determine when tax became payable in self-assessment cases. The Court distinguished the earlier decision relied on by the petitioner, noting that in the present cases both the returns and the tax were filed after the prescribed date, but within ten days of that date. Section 24(3-A), introduced later, specifically covered returns filed within ten days after expiry of the prescribed period and required interest at the stipulated rate. The Court also held that an order is not invalid merely because the wrong provision is cited, if the action is otherwise supportable under the correct provision.

Conclusion: The applicable provision was Section 24(3-A) and not Section 24(3); the levy of interest was sustained.

Ratio Decidendi: Where a self-assessing dealer files the prescribed return after the due date but within the statutory grace period, interest is leviable under the specific provision governing belated returns, and citation of an incorrect provision in the impugned order does not by itself vitiate the levy if the power otherwise exists.

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