1990 (12) TMI 288

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....for the respondents.   Ms. Rani Chhabra, Advocate, for the appellants.   --------------------------------------------------   ORDER   The appellants were served with two notices by the Sales Tax Officer, Hapur, for the recovery of Rs. 34,796.44 and Rs. 12,850 on account of interest on arrears of sales tax. Two business firms owned by the ancestors of the appellants ....

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....uary 25, 1964. Sub-section (1-A) is as under: "(1-A) If the tax payable under sub-section (1) remains unpaid for six months after the expiry of the time specified in the notice of assessment and demand, or the commencement of the Uttar Pradesh Bikri-Kar (Dwitiya Sanshodhan) Adhiniyam, 1963, whichever is later, then, without prejudice to any other liability or penalty which the defaulter may, in....

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.... Sales Tax Act with effect from 25th of January, 1964, but it provides that if any amount on account of sales tax is in arrears, for a period of six months from the date of the service of the notice of demand, or from the commencement of the provision, it shall carry interest at the rate of 18 per cent. Admittedly, the sales tax was in arrears against the petitioners when section 8(1-A) came into ....

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....m section 8(1-A) that the interest becomes payable if the arrears of sales tax remain unpaid for a period of six months after the commencement of the amending Act. It is not disputed that the arrears of sales tax were paid by the appellants six months after the amending Act. Apart from that the High Court relied upon the judgment of this Court in Haji Lal Mohd. Biri Works v. State of U.P. [1973] 3....