TMI Blog1996 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid question, it is not necessary to refer to the detailed facts and those may be stated very briefly. For the assessment year 1974-75 the assessee was required to file its returns for the four quarters ending 30th June, 30th September, 31st December and 31st March. Instead of filing the returns the assessee sought extension of time for filing the same under rule 62 of the Haryana General Sales Tax Rules, 1975 (hereinafter called "the Rules"). It is common case of the parties that the Assessing Authority extended the time for filing the returns for all the four quarters and that in respect of the third quarter extension was granted subject to the condition that the assessee would pay interest on the delayed payment whereas no such con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier decision in the case of Rohtas Industries, Kundli v. State of Haryana which was later approved by this Court in State of Haryana v. Rohtas Industries [1990] 79 STC 238. At the instance of the Revenue, the Tribunal has referred the aforesaid question of law for the opinion of this Court. Since no interest has been charged from the assessee for the first, second and fourth quarters of the relevant assessment year, we are only concerned with the third quarter and the question referred to this Court pertains only to the charging of interest for this quarter. The relevant parts of sub-sections (3) and (5) of section 25 of the Act with which we are concerned are reproduced hereunder for facility of reference: "25. Submission of ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pay interest for the extended period. This being so, we fail to understand how the Tribunal could come to the conclusion that no interest was payable by the assessee. It is true that the tax is to be paid at the time when the return is filed and in the normal course if the period for filing the returns is extended without imposing any condition it would necessarily follow that the period for deposit of tax also stands extended and in that event the Assessing Authority may not be justified in charging interest. But that is not the case here. The decision of this Court in Rohtas Industries [1990] 79 STC 238, does not in any way help the assessee because that was a case where time for filing the return was extended without imposing any condi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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