1983 (7) TMI 287

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....r the Tamil Nadu General Sales Tax Act, 1959. It was assessed to sales tax by the assessing authority for the years 1977-78 and 1978-79 at Rs. 75,123. The said assessment order was not challenged by the assessee. However it appealed to the Government of Tamil Nadu to permit it to pay sales tax levied in easy instalments. By an order in G.O. Rt. No. 781, Commercial Taxes and Religious Endowments De....

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.... However, its request for waiver was rejected. At that stage, the petitioner came forward with this writ petition, seeking a writ of certiorari to quash the order of the assessing authority dated 7th March, 1981, calling upon it to pay the penalty under section 24(3) on the ground that the said demand made under section 24(3) is illegal and unconstitutional. The grounds of attack raised by the pet....

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.... liable to pay penal interest at 24 per cent on the outstanding arrears under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, and therefore the Government has reserved their power to collect the penal interest under section 24(3) for defaulted instalments in the above G.O. which permitted the petitioner to pay in instalments and thus the levy of penal interest under section 24(3) is j....

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....n the case of defaulted instalments it is found that in the G.O. it has been specifically mentioned in paragraph 2(c) that the petitioner is liable to pay penal interest at 24 per cent on the outstanding arrears till the date of clearance of the arrears under section 24(3) of the Tamil Nadu General Sales Tax Act and the penal interest will not be waived at any cost. Having regard to the conditions....