2024 (11) TMI 342

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.... substantive reliefs:- "i) That a writ of certiorari may very kindly be issued thereby quashing and setting aside order dated 15.9.2014. (i) a. That a writ of certiorari may kindly be issued thereby quashing and setting aside order dated 19.10.2014 (i) b. That a writ of certiorari may kindly be issued thereby quashing and setting aside the penalty part of order dated 22.3.2000." 2. At the outset, it needs to be pointed out that prayer (i) (b) (supra) has been wrongly typed out, as there is no order passed by any authority on 22.3.2000 and moreover, the said order could not have been challenged in anticipation given the fact that the Writ Petition was filed on 23.12.2014. 3. The facts are not in dispute. The ....

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....er the Passenger and Goods Tax Act, 1955 and, therefore, the petitioner was not liable to pay any interest. 6. On the other hand, it is argued by Mr. Sushant Kaprete, learned Additional Advocate General that no doubt the petitioner had deposited the tax with the Excise & Taxation Officer, Gurdaspur in the State of Punjab, but nonetheless, the petitioner has plied the bus within the territory of Himachal Pradesh and thus, the petitioner is liable to pay the tax as also interest in accordance with the provisions contained in Himachal Pradesh Passenger and Goods Taxation Act, 1955 (hereinafter referred to as the 'PGT Act'), It is further contended that the petitioner cannot claim any exemption from payment of interest towards its own neglig....

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....last date on which the owner should have either filed the return or paid the tax or surcharge under this Act, for a period of one month and thereafter at the rate of one and a half percent per month till the default continues. (2) If the amount of tax or surcharge or penalty due from an owner is not paid by him within the period specified in the notice of demand or, if no period is specified within thirty days from the service of such notice, the owner shall, in addition to the amount of tax or surcharge or penalty, be liable to pay simple interest on such amount at the rate of one percent per month from the date immediately following the date on which the period specified in the notice or the period of thirty days, as the case may....