TaxTMI 
TaxTMI 
1987 (8) TMI 417
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....nterest under section 18(3) of the General Sales Tax Act despite there being a stay order passed by this Court directing that the recovery, if any, pursuant to the final assessment order, shall not be made till further orders. As the question raised is purely a question of law, there is no necessity of giving the facts and circumstances under which the writ was filed which are almost admitted by ....
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....81 directed: "Issue notice. It is directed that the assessment proceedings shall continue and if the final order of assessment is passed before the disposal of this petition, the recovery, if any, pursuant to the final assessment order, shall not be made till further orders." However it does not mean that the court decided that the petitioners would not be liable to pay the interest under the st....
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....y, he cannot be given the premium for non-payment of the aforesaid amount along with statutory interest under the cloak and cover of the stay obtained from the court. Such a litigant undertakes the risk for non-payment of the amount at his own risk and responsibility. The assessee cannot be held to be entitled for non-payment of the penalties arising out of or provided under a statute merely on th....