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TMI Blog1976 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... rt whereby the High Court accepted a petition under article 226 of the Constitution of India filed by the respondent and quashed the recovery proceedings initiated by the appellant. The respondent-firm was assessed to sales tax under the U.P. Sales Tax Act, 1948 (hereinafter referred to as the Act), for the assessment year 1958-59. The respondent went up in appeal and the tax demand was reduced in appeal. On revision filed by the respondent the total demand of sales tax was further reduced. The respondent made various payments towards the amount of tax found due from him. The sales tax authorities initiated proceedings for recovering the balance of the tax and realising the interest at the rate of 18 per cent from February 1, 1964, on part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining due shall become recoverable in accordance with sub- section (8). (1-A) If the tax payable under sub-section (1) remains unpaid for six months after the expiry of the time specified in the notice of assessment and demand, or the commencement of the Uttar Pradesh Bikri-Kar (Dwitiya Sanshodhan) Adhiniyam, 1963, whichever is later, then, without prejudice to any other liability or penalty which the defaulter may, in consequence of such non-payment, incur under this Act, simple interest at the rate of eighteen per cent per annum shall run on the amount then remaining due from the date of expiry of the time specified in the said notice, or from the commencement of the said Adhiniyam, as the case may be, and shall be added to the amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities to issue a fresh notice of demand to the respondent after the tax assessed by the Sales Tax Officer was reduced on appeal and further reduced on revision. So far as this question is concerned, we find that sub-section (9) has been added in section 8 of the Act by the U.P. Sales Tax (Amendment) Act (3 of 1971). The aforesaid sub-section reads as under: "(9) Notwithstanding anything contained in sub-sections (1) and (1-A) and notwithstanding any judgment, decree or order of any court, tribunal or other authority, where any notice of assessment and demand in respect of any tax or other dues under this Act is served upon a dealer by an assessing authority and an appeal, revision or other proceeding is filed in respect of such tax or dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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