1996 (3) TMI 496

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....ner is also covered by the said scheme, and therefore the petitioner need not pay the purchase tax during the currency of the scheme, such tax was not paid. The petitioner filed W.P. No. 14749 of 1993 in the High Court claiming the benefit of Interest Free Sales Tax Deferral Scheme for the purchase turnover of cotton and in that writ petition interim stay was granted in W.M.P. No. 22783 of 1993 dated August 6, 1993. However, the writ petition was dismissed by judgment dated December 16, 1994. Soon after the judgment of the High Court, the impugned notice of demand dated December 14, 1995 was issued by the Deputy Commercial Tax Officer, Gobichettipalayam, asking the petitioner to pay a sum of Rs. 1,85,623 for belated payment of tax under ....

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.... amount due thereon is payable within such time as may be mentioned in the notice either in one lump sum or in instalments and if the amount is not paid as directed and remains outstanding, then interest under section 24(3) is payable. In the instant case under the impression that the Interest Free Sales Tax Deferral Scheme covers purchase tax also the petitioner did not pay the purchase tax on the due date, but filed a writ petition which was dismissed by the High Court. He did not pursue the matter further. The learned counsel for the petitioner states that without demurring to any of the facts mentioned above and on the admitted facts, when the monthly returns submitted by the petitioner were found to be either incorrect or incomplete....