TMI Blog2004 (3) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be demanded for an earlier period. - Civil Appeal No. 4922, 4923 of 1998 - - - Dated:- 25-3-2004 - VARIAVA S.N. AND SEMA H.K. JJ. Ramesh Singh, Ms. Vinita Bhargava and Ms. Bina Gupta, Advocates, for the appellants. T.C. Sharma, Ms. Neelam Sharma and Tarun Sharma, Advocates, for the respondents. -------------------------------------------------- ORDER These appeals are against the order of the Calcutta High Court dated December 22, 1997. Briefly stated the facts are as follows: 2.. The appellants filed their returns, one under the Bengal Finance (Sales Tax) Act, 1941 and another under the West Bengal Sales Tax Act, 1954. In both cases assessment orders were passed wherein additional demands were made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h next following the prescribed date up to the month preceding the month of full payment of such tax or up to the month prior to the month of assessment under section 11 in respect of such period, whichever is earlier, upon so much of the amount of tax payable by him according to such return as remains unpaid at the commencement of each such month: Provided that where such dealer admits in writing that the amount of tax payable in respect of such period is an amount which is either more or less than what has been originally shown as payable in the return and where the Commissioner is satisfied on the point of such admission, the interest shall be payable upon so much of the amount of tax payable according to such admission as remains un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of two per centum for each English calendar month of default from the first day of the month next following the date specified in such notice up to the month preceding the month of full payment of such tax or up to the month preceding the month of commencement of proceedings under sub-section (4) of section 11, whichever is earlier, upon so much of the amount of tax payable by him according to such notice as remains unpaid at the commencement of each such month. (4) Where as a result of an order under section 20 or section 21 the amount of tax payable is reduced, the interest payable under sub- section (3) shall be determined or redetermined on the basis of such reduced amount and the excess interest paid, if any, shall be refunde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh assessment after such further inquiry as may be directed. [(2a) While acting in accordance with clause (b) of sub-section (2), the appellate authority may set aside any part or parts of an assessment and if he does so, the assessing authority will make fresh assessment in respect of such part or parts only, the remaining part or parts of the previous assessment remaining valid.]" 7.. In our view, the question raised in these appeals is covered by a decision of this Court in the case of Income-tax Officer v. Seghu Buchiah Setty reported in [1964] 52 ITR 538. In this case the Income-tax Officer had issued a demand notice for recovery of tax. The assessee had preferred appeals against the assessment orders. Pending appeals the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Co. v. Commercial Tax Officer reported in (1997) 6 SCC 262 See [1997] 106 STC 433 (SC).. In that case the assessee had filed an incomplete return and this Court held that the provisions of section 10A(2) had not been complied with. It was also held that interest was payable even for the period for which a stay had been obtained from a competent court. In our view, this authority does not help the respondents' case. 9.. As the original assessments have been set aside and it has been directed that there should be recomputation, the original orders cease to exist. After recomputation fresh notices have been issued. The liability is to pay the amount before the date set out in the fresh notices. Thus, the appellants cannot be said to be def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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