https://www.taxtmi.com/caselaws?id=155365 Interest on delayed payment of admitted tax under the U.P. Sales Tax Act arises automatically on the statutory contingency and does not require a separate assessment or demand notice. The deeming provision operates only for recovery and does not turn the arithmetical computation of interest into a formal adjudicatory order. Because "order" in section 9 refers to a decision involving adjudication by the assessing authority, a mere calculation of mandatory interest is not appealable. The material therefore concludes that no appeal lies against the simple levy calculation, and the appellate orders were without jurisdiction. en-us Mon, 11 May 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155365 Interest on delayed payment of admitted tax under the U.P. Sales Tax Act arises automatically on the statutory contingency and does not require a separate assessment or demand notice. The deeming provision operates only for recovery and does not turn the arithmetical computation of interest into a formal adjudicatory order. Because "order" in section 9 refers to a decision involving adjudication by the assessing authority, a mere calculation of mandatory interest is not appealable. The material therefore concludes that no appeal lies against the simple levy calculation, and the appellate orders were without jurisdiction. Case-Laws VAT and Sales Tax Mon, 11 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155365