H.L. Dattu, C.J.

In this tax revision case filed by the assessee against the order passed by the Sales Tax Appellate Tribunal in T.A. No.543 of 2002 dated 20.3.2003, for the assessment year 1997-98, the following two questions of law are raised for our consideration and decision. They are:-

i Whether on the facts and circumstances of the case, has not the Appellate Tribunal gone wrong in finding that the revision petitioner is liable to interest with reference to the due date of filing the returns as held by the assessing authority?

ii Is it not the order of the Tribunal is against the decision of the Supreme Court in Maruthi Wire Industries (P) Ltd. Vs Sales Tax Officer, 2001 (2) KLT 100?

2. Thequestions of law framed by the assessee can be reframed as under:-

(i) Whether on the facts and circumstances of the case, interest is chargeable under Section 23(3) of

K.G.S.T. Act, 1963 from the date of filing of the return admitting the tax liability, but claiming confessional rate of tax or from the date of assessment and issuance of demand notice in pursuance thereof?

3. The factual matrix in nutshell are: The assessee is a partnership firm and a dealer registered under the