Judgment

ORDER :- These special leave petitions arise in a case where the amount of tax due on the basis of the quarterly return furnished by the petitioner has not been paid before the expiry of the last date of filing such return as required by sub-section (3) of S. 8 of the Jammu and Kashmir General Sales Tax Act 1962. That sub-section provides that where tax due on the basis of quarterly return has not been paid before the expiry of the last date of filing such return, provision of sub-sec. (2) shall apply to the recovery of such demand for the amount of tax so due. Sub-sec. (2) states that if the tax or any other amount due under the Act is not paid by the dealer or any other person by whom it is payable within the period specified in the demand notice, (he) shall be liable to interest on the tax or other amount which was payable at the rate specified in that sub-section. The argument advanced by Mr. Anil Dev Singh, Advocate for the petitioner was that it is only when a notice of demand is issued to the dealer who is required to pay tax due on the basis of quarterly return and that is not complied with, that interest becomes payable by the dealer to the State Government This ar