High Court of Judicature at Allahabad
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The Commissioner, Trade Tax Up Lko. v. S/S Dayal Ji Industries - SALES/TRADE TAX REVISION DEFECTIVE No. 1509 of 1998  RD-AH 6302 (23 November 2005)
TRADE TAX REVISION NO.(1509) OF 1998
TRADE TAX REVISION NO.(1510) OF 1998
TRADE TAX REVISION NO.(1511) OF 1998
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Dayal Ji Industries, Firozabad. ....Opp. Party
Hon'ble Rajes Kumar, J.
These three revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 21.02.1998 for the assessment years 1987-88, 88-89 and 89-90, by which Tribunal has set aside the demand of interest under section 8 (1) of the Act demanded by the assessing authority treating the amount of tax assessed under section 3-AAAA of the Act as admitted tax. Tribunal has given the reasons for deleting the interest.
Learned Standing Counsel submitted that the dealer/opposite party is liable to pay the interest under section 8 (1-B) of the Act and the direction in this regard is to be given to the assessing authority. I do not think that any direction in this regard is required to be issued. If the interest is chargeable under section 8 (1-B) of the Act, it is open to the assessing authority to demand the interest under section 8 (1-B) of the Act.
I do not find any error in the order of Tribunal, which requires interference by this Court.
In the result, all the revisions fail and are accordingly, dismissed.
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