Judgment

Dr. AR. Lakshmanan, J.—This appeal is filed by the Commissioner of Trade Tax, U.P. challenging the final order dated 16.9.1999 passed by the High Court of Judicature at Allahabad in the Trade Tax Revision No. 3 of 1999 whereby the High Court allowed the revision of the respondent-assessee.

2. The brief facts pertaining to the present appeal are as under:

By the impugned order, the High Court allowed the revision filed by the respondent and quashed the order of demand of interest on the ground that no notice in writing was issued. It was observed in the judgment that even if the dealer was liable to pay interest on the late payment of amount of tax a notice is necessary for demand of interest. In the instant case, the assessing authority passed the order on 30.7.1990 imposing interest against the respondent. The respondent filed appeal before the Commissioner (Judicial) Sales Tax, now Trade Tax, Allahabad Region, Allahabad. In appeal, the respondent mentioned that ex parte proceedings imposing interest against the respondent has been passed which is barred by time. The Assistant Commissioner dismissed the appeal of the respondent on 27.7.1991. The respondent filed second appea