9911796707
TMI Blog1999 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... , V. Krishnamurthy, G. Prabhakar and Vinoo Bhagat, for the respondent. -------------------------------------------------- The judgment of the Court was delivered by S.P. BHARUCHA, J.-We are concerned with the interpretation of section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, as amended by Act 25 of 1976. Principally, the provisions to be dealt with are sub-sections (3-D), (4) and (5) of section 21 which read thus: "(3-D) In relation to the tax levied under sub-section (1) and in respect of purchase of sugarcane on or after the date of commencement as aforesaid: (a) Sub-sections (4) and (5) shall not apply, and the tax shall be deemed due date of purchase of sugarcane or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the end of the crushing season on the revised assessment of tax worked out and communicated by the assessing authority under sub-section (3-B) of section 21, shall be treated as arrear under sub-section (5) of section 21 of the Act. (4) Such arrears shall carry interest at the rate of 16 per cent per annum from the date following the date of closure of crushing till the amount is finally paid." 3.. The argument on behalf of the appellants is that by reason of clause (a) of sub-section (3-D) of section 21, as amended, sub-sections (4) and (5) thereof are not to apply in respect of purchases of sugarcane made on or after the date of the commencement of the amending Act, which was December 29, 1975; that sub-section (5) of section 21 was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax makes a substantive provision in this behalf. There 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 appeals are allowed. The judgments and orders under appeal are set aside. 7.. This Court by order dated November 23, 1983, had refused stay of the judgment and orders under appeal and had directed that, in the event the appeals succeeded and the respondents were held liable to refund the amounts recovered on account of refusal of stay, the entire amounts should be refunded within three months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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