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2019 (6) TMI 1533 - HC - VAT and Sales TaxMaintainability of petition - availability of alternate remedy - Interest on belated payment of tax and penalty - Entry Tax Act - HELD THAT:- Petition is rejected in limine since the question raised is a substantive, legal issue not involving any questions of fact, let alone disputed questions of fact, that can certainly be raised in a writ petition. It is too well settled a proposition that interest may be levied only in the event of there being a specific, enabling and substantive provision in the Enactment in question, authorising such levy - In the present case, there is, admittedly, no such provision in the Entry Tax Act, 1990. Though various provisions enable the authorities to levy tax and penalty, there is no entitlement therein to levy interest on the belated payment of tax and penalty, which is essentially in the nature of penal interest. Reference to the provision of the Tamil Nadu General Sales Tax Act, 1956, is misconceived as the Entry Tax Act, as stated earlier, is a compact and self-contained statute that does not draw upon any other law, including the General Sales Tax Law, in the matter of assessments thereunder. Petition allowed.
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