Judgment

KHANNA, J.:- This appeal on certificate is directed against the Full Bench decision of Allahabad High Court whereby that court answered by a majority of two to one the following question referred to it by a Division Bench in the negative against the assessee-appellant:

"Whether, in order to recover interest under Section 8 (1-A) of the U. P. Sales Tax-Act, it is necessary for the Sales Tax Officer to make an assessment order in respect of the interest and to issue a notice of demand in respect of such interest."

2. The appellant, a partnership firm, is a large-scale manufacturer of biris. The appellant was assessed to tax under the U. P. Sales Tax Act, 1948 (U. P. Act No. 15 of 1948) (hereinafter referred to as the Act) for the assessment years 1957-58 and 1958-59 a per assessment orders dated June 10, 1959 and February 12, 1963 respectively. On an application sent by the appellant to the Minister of Finance U. P. Government requesting for compounding of tax, an order was issued on May 6, 1959 staying the recovery of tax due from the appellant. The stay order was vacated by order date September 25, 1967. On October, 9, 1967 the Sales Tax Officer sent a recovery certificate to