1979 (4) TMI 154

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....ad not been deposited. The view taken that the amount of tax had not been paid was based on the consideration that although the assessee had paid the tax admitted by him, but not the interest due thereon. The revising authority has taken the view that although interest becomes a part of the tax under section 8(1-C), the requirements of section 9(1)(a), which applies in the present case, are met in....

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.... rate of 2 per cent for every month or part thereof shall become due and be payable on the unpaid amount with effect from the day immediately following the last date prescribed or with effect from the first day of June, 1975, whichever is later and nothing contained in section 7 shall prevent or have the effect of postponing the liability to pay such interest. Explanation.-For the purposes of this....

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....ccrued on the tax due a part of the tax, which the assessee has to pay. But the entertainability of an appeal under section 9 has to be determined by reference to that section, and not section 8 of the Act. Section 9(1)(a) reads as under: "(1)(a) Where all the returns for the assessment year have been filed, the amount of tax or fee due under this Act on the turnover of sales or purchases, as t....

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....s not possible to accept the contention that the assessee had to deposit not only the tax that is admitted by him in his returns, but also any interest that may have fallen due thereon. My attention was drawn to two decisions of this Court, Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax, Uttar Pradesh[1969] 23 S.T.C. 62 (All.). , and Ramnath Dubey v. Commissioner of Sales Tax, Uttar ....