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, 197