TaxTMI 
TaxTMI 
1984 (1) TMI 273
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....respondents. -------------------------------------------------- ORDER (In S.L.P. Nos. 14192-93) These special leave petitions arise in a case where the amount of tax due on the basis of the quarterly return furnished by the petitioner has not been paid before the expiry of the last date of filing such return required by sub-section (3) of section 8 of the Jammu and Kashmir....
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....rn and that is not complied with that interest becomes payable by the dealer to the State Government. This argument is contrary to the language of provisions of sub-section (3) which provides that tax due on the basis of quarterly return shall be paid before the expiry of the last date of filing such return and the amount of tax thus becomes payable at the latest from the expiry of the last date o....
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....the last date of filing such return under the Act, it is not necessary to issue any notice of demand but on the default being committed the dealer becomes liable to pay interest under sub-section (2) on the amount of such tax from the last date of filing quarterly returns prescribed under the Act. In the present case it is the admitted position that tax due on the basis of quarterly return was not....