( 1 ) BY means of this revision the assessee has assailed the order dated 27th March, 1985 passed by the Sales Tax Tribunal.

( 2 ) THE assessee in the assessment year 1978-79, dealt with in bardana. In their return they disclosed taxable sale of Rs. 1,14,992 on which they admitted their tax liability at Rs. 5,750. The assessing authority accepted the book version of the turnover shown by the assessee. Since the assessee did not pay the admitted tax within the prescribed time, the Sales Tax Officer concerned calculated interest at the rate of 5 per cent per month with effect from 1st April, 1979, till the date of payment. Although the account books were accepted by the Sales Tax Officer yet the assessee filed a first appeal against the amount of interest which the Sales Tax Officer calculated against the assessee. The said appeal was allowed by the Assistant Commissioner (Judicial ). Aggrieved against the same, the Commissioner of Sales Tax preferred a second appeal before the sales Tax Tribunal which has been allowed by the impugned order. The Tribunal has set aside the order passed by the Assistant Commissioner (Judicial) and restored the order passed by the assess