https://www.taxtmi.com/caselaws?id=163431 A cheque tendered towards admitted tax operates only as a conditional payment and does not discharge the liability unless honoured. If the cheque is dishonoured, the tax is not treated as paid on the date of tender, so interest for delayed deposit remains payable under section 8(1) of the U.P. Sales Tax Act, 1948. The statutory interest liability arises from failure to deposit admitted tax within time and is not defeated by proof of reasonable cause or absence of mala fide. Principles relevant to penalty provisions do not govern interest liability under this section. en-us Tue, 29 Apr 2003 00:00:00 +0530 Wed, 02 Apr 2014 15:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163431 A cheque tendered towards admitted tax operates only as a conditional payment and does not discharge the liability unless honoured. If the cheque is dishonoured, the tax is not treated as paid on the date of tender, so interest for delayed deposit remains payable under section 8(1) of the U.P. Sales Tax Act, 1948. The statutory interest liability arises from failure to deposit admitted tax within time and is not defeated by proof of reasonable cause or absence of mala fide. Principles relevant to penalty provisions do not govern interest liability under this section. Case-Laws VAT and Sales Tax Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163431