2003 (4) TMI 512

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....ernment Advocate, Assam. 2.. For the assessment periods ending March 30, 1991, March 31, 1992, September 30, 1992 and March 31, 1993, demand notices were issued to the writ petitioner requiring him to pay on or before September 5, 1994 a total sum of Rs. 4,28,688 being the amount of tax and interest for the period ending as aforesaid. The petitioner not having paid the aforesaid amount, a Bakijai....

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....ted August 8, 1999 was issued by the Superintendent of Taxes asking the petitioner to pay a further amount of Rs. 1,26,872 being the interest imposed on account of failure of the petitioner to pay the dues within the time mentioned in the demand notices. Aggrieved, the instant writ application has been filed wherein by order dated April 5, 2000, this Court directed to pay 50 per cent of the addit....

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....risdictional Superintendent of Taxes, no default can be attributed to the writ petitioner in the matter of payment of the dues as mentioned in the demand notices in question. Section 22 of the Act under which the interest appears to have been imposed by the notice dated August 8, 1999, therefore, would have no application to the present case and the demand for interest as raised, does not appear t....