TMI Blog1999 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... re being no substantive provision in the Act for the levy of interest on arrears of tax that applied to purchases of sugarcane made subsequent to the date of commencement of the amending Act, no interest thereon could be so levied, based on the application of the said rule 45 or otherwise. The respondents shall refund the amounts that the appellants have paid within three months from today with interest at the rate of 18 per cent per annum from the date of payment till the refund is made. - Civil Appeal No. 903 of 1984, 889-902 of 1984, 2855 of 1987, 4214, 4215, 84-87 of 1993, W.P. No. 3063 of 1981 - - - Dated:- 28-4-1999 - BHARUCHA S.P., KIRPAL B.N., RAJENDRA BABU S., SYED SHAH MOHAMMED QUADRI AND SHAH M.B. JJ. Senior Advocates : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (3) in respect of the quantity of sugar so removed or caused to be removed or unaccounted for, be also liable to pay by way of penalty a further sum not exceeding one hundred per cent of the sum so payable; (c) The provisions of the sub-section shall be without prejudice to the provisions of sub-section (3-C). (4) The tax payable under sub-section (1) shall be levied and collected from the occupier of the factory 'or owner of the khandasari unit in such manner and by such authority as may be prescribed. (5) Arrears of tax shall carry interest at such rate as may be prescribed. 2.. The question is whether, subsequent to the said provisions as amended, any interest could be levied on arrears of tax under sub-rule (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as it reads, with no additions and no subtractions, on the ground of legislative intendment or otherwise. 5.. On the plain wording of clause (a) of sub-section (3-D) of section 21 of the Act as amended, we find it difficult to agree with the High Court. The provisions thereof say that sub-section (5) shall not apply in relation to tax levied under sub-section (1) of section 21 on purchase of sugarcane. The provisions came into force on the date of the commencement of the amending Act. The provisions are open ended and are intended to apply upon the commencement of the amending Act with no limitation in time. 6.. This Court in India Carbon Ltd. v. State of Assam [1997] 106 STC 460; [1997] 6 SCC 479 has held, after analysing the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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