1997 (4) TMI 494

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....11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against a common order dated November 17, 1994, passed by the Trade Tax Tribunal, Ghaziabad, whereby it held that no interest was payable on the demand of additional tax through an order under section 22 of the Act. The matter relates to assessment years 1989-90 and 1988-89. 2.. I have heard Sri U.K. Pandey, ....

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....dmitted at any stage of the proceedings. Initially even the assessing officer did not think that any additional tax was leviable. It was subsequently that he thought of the same and initiated proceedings under section 22 of the Act for the rectification of the assessment and levied the tax. Under section 8(1) of the Act interest is payable only on the tax that was admittedly payable by the dealer.....