https://www.taxtmi.com/caselaws?id=173048 Where a tax assessee tenders a cheque within time and the department accepts it, interest cannot be recovered for alleged non-realisation unless dishonour or non-encashment is communicated and the assessee is shown to be at fault. The departmental procedure under Rules 48 and 49 required proper handling of the cheque and notice of its result; on the record, no dishonour was shown and no intimation was given to the assessee. The same factual position applied to the subsequent assessment year, so the interest demand could not stand and the recovery certificate was set aside. en-us Thu, 09 May 1991 00:00:00 +0530 Tue, 08 Sep 2015 11:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173048 Where a tax assessee tenders a cheque within time and the department accepts it, interest cannot be recovered for alleged non-realisation unless dishonour or non-encashment is communicated and the assessee is shown to be at fault. The departmental procedure under Rules 48 and 49 required proper handling of the cheque and notice of its result; on the record, no dishonour was shown and no intimation was given to the assessee. The same factual position applied to the subsequent assessment year, so the interest demand could not stand and the recovery certificate was set aside. Case-Laws VAT and Sales Tax Thu, 09 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173048