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REKHA BORANA
Commercial Taxes Officer, Suratgarh, Dist. Hanumangarh – Appellant
Versus
Executive Engineer, Border Fencing Division, Anoopgarh, Dist. Hanumangarh – Respondent
ORDER :
(Rekha Borana, J.)
1. The issue in the present revision petition is: if an assessment order is once set aside and after remand, a fresh assessment order is passed, interest on the tax payable would be leviable from which date – the date from which the tax became due to be payable in terms of provisions of the Act; or from the date of the first assessment order; or from the date of fresh assessment order (after remand) was passed?
2. The facts of the case are that assessment order dated 29.10.1992 was passed by the Assessing Authority in terms of Section 10(1)(b) of the Rajasthan Sales Tax Act, 1954 (for short hereinafter referred to as, ‘the Act of 1954’). Aggrieved of the said assessment order, an appeal was preferred by the assessee before the Deputy Commissioner (Appeals), Commercial Taxes. The appeal of the assessee was allowed vide order dated 08.12.1998. The assessment order was set aside and the matter was remanded back to the Assessing Authority for passing of a fresh assessment order after affording an opportunity of hearing to the assessee. After remand, notices were issued by the Assessing Authority to the assessee calling upon it to submit the books of accounts. No
Interest on tax is payable from the date of the first assessment order if not paid within the specified time.
The main legal point established in the judgment is that interest under Section 24(3) of the TNGST Act can be imposed only if an assessment has been framed, determining the additional turnover and ra....
Interest cannot be imposed on a nil tax demand, and the principle of preventing double taxation must be upheld in sales tax assessments.
Interest under Section 220(2) of the Act cannot be levied based on a set aside original assessment order when a fresh assessment is made following a remand.
Taxation - Liability to pay additional interest - Interest u/s 244A(1A) would not accrue in cases of fresh assessment or reassessment; use of words ‘wholly or partly’ therein would again indicate tha....
Interest under Section 8(1-A) of the U.P. Sales Tax Act arises automatically upon tax default without needing a separate assessment or demand notice.
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