DALIP K. KAPUR, J.

By this writ petition the petitioner sought to challenge the vires of certain provisions of the Delhi Sales Tax Act, 1975. The petitioner being a "registered dealer" for the purpose of the Delhi Sales Tax Act has been directed to pay an amount of Rs. 44,776.82 as interest under section 27(1) of the Act. It may be mentioned that the said amount of interest is due as simple interest in case a registered dealer fails to make the payment required by section 21(3) of the Act. There is no dispute in the present case about the facts of the case, i.e., we are concerned with the quantification of the interest, but with the validity of the provision.

It will be convenient here to refer to section 21 which states that tax has to be paid in the manner prescribed and sub-section (2) provides that every registered dealer and every other dealer who is furnished a notice to file a return of turnover, have to file their returns. It is then that sub-section (3) comes into operation and this provision may conveniently be reproduced. It states :

"Every registered dealer required to furnish returns under sub-section (2) shall pay into a Government treasury or the Reserve Ban