1999 (4) TMI 519

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....r, Asha G. Nair, Shantinarayan, Sridhar, V. Krishnamurthy, G. Prabhakar and Vinoo Bhagat, for the respondent.   --------------------------------------------------   The judgment of the Court was delivered by   S.P. BHARUCHA, J.-We are concerned with the interpretation of section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, as amended by Act 25 of 1976. Principally, the provisions to be dealt with are sub-sections (3-D), (4) and (5) of section 21 which read thus: "(3-D) In relation to the tax levied under sub-section (1) and in respect of purchase of sugarcane on or after the date of commencement as aforesaid: (a) Sub-sections (4) and (5) shall not apply, and the tax shall be....

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....unt of tax still remaining unpaid, as finally arrived at, at the end of the crushing season on the revised assessment of tax worked out and communicated by the assessing authority under sub-section (3-B) of section 21, shall be treated as arrear under sub-section (5) of section 21 of the Act. (4) Such arrears shall carry interest at the rate of 16 per cent per annum from the date following the date of closure of crushing till the amount is finally paid." 3.. The argument on behalf of the appellants is that by reason of clause (a) of sub-section (3-D) of section 21, as amended, sub-sections (4) and (5) thereof are not to apply in respect of purchases of sugarcane made on or after the date of the commencement of the amending Act, which ....