ln this batch of eight writ petitions common questions are raised under the Central Sales Tax Act LXXLV of 1956 and Assam Sates Tax Act XVII of 1947. The eight writ petitions are filed by India Carbon Limited, a dealer in coke and claimed coke of petro­leum. In this batch no question affecting the liability of tax is raised. The issues raised relate to payment of interest for not paying tax on due dates. The numerous orders under which the assessee is directed to pay interest for not paying the taxes on due dates are as under :

Interest is imposed on the assessee from November 1, 1974 August 17, 1975 in the sum of Rs. 69,778.23 and Rs. 95,004.75 is demanded for the 1st quarter till August 17,197 and these orders are assailed in Civil Rule No. 305 of 1977. Interest from December 1, 1975 to December 5, 1975 imposed in Rs. 1,70,506.80 and for the period from May 1, 1975 to December 5, 1975 interest charged is Rs, 1,10,637.04. The sum for the two quarters is Rs. 2,81,143.84 which is assailed in Civil Rule No. 305 of 1977. Interest for the period from August, 1975 to August 1976, from September 1, 1976 to September 27, 1976, from September 28, 1976 to September 30, 1976, from October 1,1976 to October 28, 1976 is Rs. 2,35,414.22 for the 2nd quarter for November, 1975, December, 1975, June 1976 to September 1976, and October 1, 1976 to October 28, 1976 is Rs. 3,02,767.74. The total sum of Rs. 5,38,181.96 is assailed in Civil Rule No. 307 of 1977. Interest of Rs. 5,28,665.53 is imposed for August 1, 1976 to June 15, 1977, Novemeber 1, 1976 to Juae 16, 1977, Juas 16, 1977 to January 1, 1978, January 2, 1978 to March 26, 1978 and March 27, 1978 to December 12, 1978. The interest in the two quarters is assailed in Civil Rule No. 505 of 1980. Interest is imposed in Rs. 1,34,350.70 for the period from August 1, 1977 to March 26, 1978, from November 1, 1977 to March 26, 1978 and from March 27 to August 1, 1980 is assailed in Civil Rule No. 506 of 1980. Interest of Rs. 22,63,389.49 for the period from May 1, 1978 to March 16, 1979 and from March 17, 1979 to February 18, 19^0 is assailed in Civil Rule No. 507 of 1980. Interest of Rs. 1,51,307.28 for the period ending March 31, 1976 from February 1, 1976 to December 28, 1976 and from May 1, 1976 to December 28, 1976 is assailed in Civil Rule No. 508 of 1980. Interest of Rs.2,90,741.05 is for February 1, 1977 to March 26, 1978, from September 1, 1977 to March 26, 1978 and from March 27, 1978 to February 18, 1980 is assailed in Civil Rule No. 509 of 1980. These are the facts that are shown in these eight writ petitions.

In our tax jurisprudence it is the State that levies taxes and penalties. Interest is also charged when taxes are not paid on the due dates. In the Constitution of India the State is interdicted not to levy of taxes (Article 265) or collected except by authority of law. That interdiction covers two aspects : that no tax can be recovered unless a legislature levies a tax. What is levied unless quantified in law cannot be collected. There is no injunction in Article 265 as to imposition of penalty or charging interest. In this State of the statute on numerous occasions questions were raised before Courts whether the revenue can impose penalty, without a specific provision in a statute. In the instant case a like question is raised as to interest. The contention in simple terms is that interest cannot be charged unless there is a specific provision in the statute. This contention is raised under section 9 of the Central Sales Tax Act and it is argued the language in that section does not enable the revenue to charge interest. This argument is advanced even when tax is paid by the assessee long after the due date.

As to the general law of interest there existed a very old enactment of year 1839 in titled Interest Act XXXII of 1839. The Act consisted of one single section. That Act remained on the statute book till 1978. In that year it was repealed. The single sectio