2001 (2) TMI 1009

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2.. Section 11B was inserted in the Rajasthan Sales Tax Act, with effect from May 2, 1969 and the provision was also made applicable to the demands under the Central Sales Tax Act, 1956 with effect from the said date retrospectively by later amendment. 3.. On the amount of tax having remained unpaid after it became due to be paid, the assessing officer has levied interest on the said outstand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....54 inasmuch as that would amount to giving the provisions retrospective effect which was not envisaged. It was contended by Mr. Mehta that in respect of tax which fell due to be paid prior to May 2, 1969 will not be governed by the provisions of section 11-B. In absence of any provision of interest no interest could not levied.   5.. Having carefully considered the submissions of the parti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rest henceforth until the same is paid. 7.. It is further contended by the learned counsel for the petitioner that at least no interest could be levied in respect of the tax chargeable under the Central Sales Tax Act in view of the fact that provision of section 11B was not extended to the Central Sales Tax Act and in view of decision of the Honourable Supreme Court in the case of India Carbon ....