1970 (8) TMI 72

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....Whether on the facts and in the circumstances of the case the assessee was liable to pay interest or not?" The assessee was assessed to tax under the U.P. Sales Tax Act by an assessment order dated 20th November, 1964, for the assessment year 1958-59 and a notice of demand was served, along with the copy of the assessment order, on the assessee prescribing a period of 30 days for the payment of....

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.... application filed by him found favour with the Additional Judge (Revisions) Sales Tax. At the instance of the Commissioner of Sales Tax this reference has now been made.   No one appears for the assessee although notice of this reference has been served upon him. The Additional judge (Revisions) proceeded on the view that it was necessary that a demand for payment of the interest under se....

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....e also of the opinion that it was not necessary that the notice of demand in respect of the tax assessed should contain the warning that in case the tax assessed was not paid the assessee would become liable to pay interest under section 8(1-A). The interest payable under section 8(1-A), as the Full Bench has said in the aforesaid case, commences to run automatically as soon as the conditions set ....