1991 (4) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner under section 10-A of the Central Sales Tax Act, 1956 (for short "the Act"). He preferred a revision against the aforesaid order which is till pending. The petitioner has also been asked to pay a sum of Rs. 53,367 towards interest because of late payment of the penalty. This has been assailed in this application under articles 226 and 227 of the Constitution of India. 2.. Shri Da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the rate of six per centum per annum from the date aforesaid for the first three months and thereafter at the rate of twelve per centum per annum: Provided that where any appeal or revision or reference has been preferred the interest as aforesaid shall be payable from the date specified above on the tax together with the penalty, if any, ultimately found due from the dealer: Provided fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding of rule 16(3) would be that interest is payable on tax and/or penalty, if any. For the disposal of the present petition, we have not felt called upon to decide this controversy inasmuch as whether the petitioner will ultimately be liable to pay the penalty is yet to be decided by the revisional authority. If it is held by the revisional authority that the petitioner is not liable to pay the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the second proviso, even if it is done, the conclusion reached by us would not be different, because the second proviso says that if the penalty is enhanced in revision, the interest on the excess amount shall be payable from the date by which the dealer is required to make payment of such excess amount. As such, this proviso also has to await for its operation till the revision is decided. ....