Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 1321 - HC - VAT and Sales TaxWhether the respondent/Deputy Commercial Tax Officer, Ettayapuram, Tuticorin District, is entitled to claim interest for the belated payment so made by the petitioner in respect of Sree Krishna Carbide Industry as per the notice of demand dated August 31, 2005? Held that:- This court is of the considered view that in a case where the court of law has permitted the petitioner to pay the tax liability due amount in instalments, then, the claim/levy of interest by the respondent as per demand notice dated August 31, 2005 for the period 1998-99 amounting to a sum of ₹ 1,41,882 is not warranted in view of the peculiar facts and circumstances of the present case which float on the surface. This court is perforced to interfere with the order passed by the respondent/Deputy Commercial Tax Officer, Ettayapuram, Tuticorin District, dated August 31, 2005 and since the same is not in order and a valid one in the eye of law, this court sets aside the same to promote substantial cause of justice. Viewed in that perspective, the writ petition is allowed.
|