TaxTMI 
TaxTMI 
2004 (3) TMI 408
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....as follows: 2.. The appellants filed their returns, one under the Bengal Finance (Sales Tax) Act, 1941 and another under the West Bengal Sales Tax Act, 1954. In both cases assessment orders were passed wherein additional demands were made. The appellants filed appeals (under section 20 of the 1941 Act and 12 of the 1954 Act). In those appeals stay of recovery was granted, however, the appellants were directed to deposit certain amounts. Those amounts were deposited. Ultimately in the appeal (pertaining to the return under the 1941 Act), an order came to be passed directing recomputation on the basis set out in that judgment. In the other appeal (pertaining to the 1954 Act), the amount of tax due was reduced. 3.. The respondents the....
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....n what has been originally shown as payable in the return and where the Commissioner is satisfied on the point of such admission, the interest shall be payable upon so much of the amount of tax payable according to such admission as remains unpaid at the commencement of each such month. (2) Where a registered or certified dealer fails to furnish a return referred to in section 10 in respect of any period by the prescribed date or thereafter before the assessment under section 11 in respect of such period, and on such assessment full amount of tax payable for such period is found not to have been paid by him by such prescribed date, he shall pay a simple interest at the rate of two per centum for each English calendar month of default fro....
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....order under section 20 or section 21 the amount of tax payable is reduced, the interest payable under sub- section (3) shall be determined or redetermined on the basis of such reduced amount and the excess interest paid, if any, shall be refunded." 6.. The relevant portion of section 20 reads as follows: "Section 20. Appeal, revision and review.-[(1) Any dealer may in the prescribed manner appeal to the prescribed authority against any assessment within sixty days or such further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand issued in respect thereof: Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount ....
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....ome-tax Officer v. Seghu Buchiah Setty reported in [1964] 52 ITR 538. In this case the Income-tax Officer had issued a demand notice for recovery of tax. The assessee had preferred appeals against the assessment orders. Pending appeals the assessee had not paid the tax. In the appeal the tax payable was substantially reduced. The Income-tax Officer merely informed the assessee the reduced tax liability and called upon him to pay the reduced amount. No fresh notice of demand was issued. The question was whether the assessee could be treated as a defaulter in the absence of a fresh notice of demand. This Court considered the provision of section 31(3) of the Income-tax Act which also provided that in an appeal tax may be confirmed, reduced....