Self-assessment tax interest runs from the original due date, even when revision later enhances the demand.

Under the Haryana Value Added Tax Act, 2003, statutory interest on unpaid tax under the self-assessment scheme accrues from the original due date for payment, not from the date of the revisional order. The text explains that section 14(6) applies where a dealer fails to pay tax in accordance with the Act and rules, and that later modification of the tax liability in revision does not defer the interest burden. Authorities under the earlier Haryana General Sales Tax Act, 1973 were treated as inapplicable, and Faridabad Fabricators was applied. The result is that interest on the additional demand remains chargeable from the date the return was filed.

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Issues: Whether interest on the additional tax demand raised in revisional proceedings under the Haryana Value Added Tax Act, 2003 was leviable from the date of filing of the return or only from the date of the revisional order.

Analysis: The liability under Section 14(6) of the Haryana Value Added Tax Act, 2003 attaches where a dealer fails to pay tax in accordance with the Act and the rules. The Court distinguished authorities dealing with the Haryana General Sales Tax Act, 1973 and held them inapplicable to the self-assessment scheme under the HVAT Act. It accepted that where tax ought to have been paid along with the return, non-payment attracts statutory interest from the date the tax was required to be deposited, even if the exact liability is later modified in revision. The decision in Faridabad Fabricators was treated as directly applicable.

Conclusion: Interest on the additional demand was leviable from the date of filing the return, not from the date of the revisional order, and the assessee's challenge failed.

Ratio Decidendi: Under a self-assessment regime, statutory interest for failure to pay tax in accordance with the Act runs from the original due date for payment, and a later revisional enhancement of demand does not postpone the accrual of interest.

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