Judgment

SARKAR, J. : In certain assessment proceedings under the Indian Income-Tax Act, 1922, the assessee was charged with interest under sub-s. (8) of S. 18A of that Act. That sub-section provided that in the cases there mentioned interest calculated in the manner laid down in sub-s. (6) of S. 18A shall be added to the tax assessed. The assessee contends that he could not be made liable to pay the interest as in his case it could not be calculated in the manner indicated. The only question that arises in this appeal is whether this contention is right.

2. The assessee s contention was rejected by the Appellate Commissioner but not by the Appellate Tribunal. The respondent Commissioner thereupon obtained a reference of the following questions to the High Court of Punjab for its decision:

"Whether, on a true construction of sub-sections (6), (8) and (9) of Section 18A of the Indian Income-tax Act, the interest referred to in sub-section (8) is chargeable for failure on the part of an assessee to submit an estimate of his income, and pay tax, as required by the terms of sub-section (3) of that Section?"

The High Court answered that question against the assessee. Hence the present appea