https://www.taxtmi.com/caselaws?id=761356 Interest was payable on unpaid passenger tax under the Himachal Pradesh Passenger and Goods Taxation Act, 1955 because the tax liability was admitted but the petitioner had not remitted the dues to the Himachal Pradesh authorities despite operating buses in the State. Section 12-A expressly fastened interest where tax or surcharge remained unpaid beyond the prescribed time, and the Court treated the levy as compensatory for deprivation of the State's legitimate dues. Any remedy for mistaken payment in Punjab lay against the Punjab authorities, not by resisting interest under the Himachal Pradesh statute. en-us Mon, 04 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 08:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761356 Interest was payable on unpaid passenger tax under the Himachal Pradesh Passenger and Goods Taxation Act, 1955 because the tax liability was admitted but the petitioner had not remitted the dues to the Himachal Pradesh authorities despite operating buses in the State. Section 12-A expressly fastened interest where tax or surcharge remained unpaid beyond the prescribed time, and the Court treated the levy as compensatory for deprivation of the State's legitimate dues. Any remedy for mistaken payment in Punjab lay against the Punjab authorities, not by resisting interest under the Himachal Pradesh statute. Case-Laws VAT / Sales Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761356