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2017 (7) TMI 228 - HC - VAT and Sales TaxLiability of interest - U.P. Tax on Entry of Goods Into Local Areas Act, 2007 - whether the petitioner is liable to pay interest for the delay in making the payment of entry tax even though no such direction is contained in the assessment order and the bonafides of the petitioner are lit large? - Held that: - the matter of levy and collection of tax, the admitted tax or the tax due is to be paid on or by the date if any specified under the statute. The assessment order is only supposed to determine the taxable income/turnover and the amount of the tax payable thereon and that no particular direction for payment of any interest is necessary when the statute itself obliges for payment of interest at the specified rate in case of non payment of tax within the stipulated period or for the delay in its payment - the liability to pay tax runs from the date stipulated for the payment of tax as per the statute irrespective of the date of assessment order and the liability to interest on delay in depositing tax is automatic for which neither any assessment order is required nor any notice of demand. In view of provision of Section 33 of the U.P. Value Added Tax Act which are mutatis mutandis applicable to entry tax, the petitioner is liable for payment of interest on such delayed payment of entry tax for the above period of 15 months irrespective of the fact whether such a direction for payment of interest is contained in the assessment order or not. Petition dismissed - decided against petitioner.
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