1989 (4) TMI 312

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....al, dated 13th August, 1985, by which the assessee's contention that it was liable to pay interest on the tax due only at the rate of 9 per cent instead of the higher rate at which the interest was claimed by the department, was rejected. The Tribunal held that this contention of the assessee based on an order of the State Government granting that benefit did not have the force of law. It was p....

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....the rate of 9 per cent only subject to the conditions specified in that order stands upheld. The assessee in the present case is prepared to abide by this order of the Commissioner in respect of the period involved in this revision. This being so, it is not necessary to decide the legal effect of the State Government's orders dated 23rd June, 1976 and 27th September, 1976, which are the bases of t....