1987 (8) TMI 417

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....ts could have directed the recovery of interest 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 wr....

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.... this Court vide its order dated 26th June, 1981 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 wo....

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....st and if he is found not entitled to it ultimately, 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 arisi....