Paripoornan, J.

Identical question of law arises for consideration in both the cases. The interpretation of S.23(3) of the Kerala General Sales Tax Act. 1963 (in short. the act) arises for consideration. A Bench of this Court referred O.P.No. 3501 of 1986 to a Full Bench. noticing that there is a conflict between the Division Bench decision in Haridas v. Asst. Commissioner of Sales Tax (44 STC 26 =1979 KLT 212) and the decision of a Division Bench in Joy Varghese v. State of Kerala (62 STC 227). That is how O.P.No. 3501 of 1986 is coming up before the Full Bench. Writ Appeal 16 of 1988 is preferred against a judgment of a learned single judge of this Court rendered in O.P.No. 10425 of 1984. dated 24th August 1987. The O.P. was dismissed with certain directions. The challenge in the said O.P. was against Ext. P1 order of the Sales Tax Officer. Trivandrum. dated 12-3-1984. levying penal interest in the sum of Rs. 47.959.91. which was affirmed in Ext. P4 revisional order by the Deputy Commissioner of Sales Tax (South Zone). Quilon. dated 6-6-1984. Penal interest was levied for non-payment of collected tax. For July and September 1980 the collected tax of Rs.23645.89 was not