1993 (9) TMI 323

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....of the Rajasthan Sales Tax Act, 1954, raising the following three questions of law: (i) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that no interest is leviable in respect of order passed under section 17 of the Rajasthan Sales Tax Act? (ii) Whether, in the facts and circumstances of the case, the assessee is liable for payment of interest under....

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....n July 24, 1985, levying interest for delay in payment of demand, which was created by the said order under section 17. An appeal was filed against this order, which was dismissed. In the second appeal before the Rajasthan Sales Tax Tribunal, it was held that the provisions of section 11-B were inserted by Act of 3 of 1990, which came into force with effect from May 13, 1989. The Tribunal was o....

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....d under section 12 before the amendment specifically inserting the word "section 12". On the same analogy the provisions of section 11-B read with its explanation have restricted the scope of section 11-B only to those matters where quantification has been done and the section in which it is quantified. If the quantification is under any other section than those specified in section 11-B, then ....