1972 (7) TMI 89

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.... had already deposited a sum of Rs. 30,491.05 along with the quarterly return a notice of demand for the balance of Rs. 9,262.37 was served upon them. The petitioners filed an appeal against the assessment order and also approached the Commissioner of Sales Tax for the stay of the tax demanded from them. It appears from the counter-affidavit of Sri H.D. Gupta that on 15th September, 1960, the Commissioner passed an order staying the realisation of tax till the decision of the petitioners' appeal. Later, on 29th November, 1960, another order was passed by the Commissioner granting stay "till further orders". The petitioners' appeal was dismissed on 25th July, 1962. The petitioners then filed a revision petition which was also disposed of on ....

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.... of 18 per cent. on the sales tax arrears with effect from 1st February, 1964. A persual of clause (1-A) of section 8 shows very clearly that penal interest at the rate of 18 per cent. is chargeable from a defaulter, if the tax mentioned in the notice of demand issued under sub-section (1) of section 8 remains unpaid for six months after the expiry of time specified in the notice of demand. If an assessee is not a defaulter, no penal interest can be charged from him. Under sub-section (4) of section 8, the assessing authority may, at any time or from time to time, amend or revoke any notice of demand or extend the time for making the payment in pursuance of the notice. The Sales Tax Officer is an assessing authority. Thus, if the Sales Tax ....