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TMI Blog1972 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Assistant Commissioner of Sales Tax. The only point raised in this writ petition is whether the petitioner is liable to pay interest under section 16(3) of the Andhra Pradesh General Sales Tax Act. With respect to the year 1967-68, the petitioner submitted his return on 7th December, 1967, in form A-1. On the basis of this return, the Commercial Tax Officer issued notice in B-1 form dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in the case of a final assessment and not provisional assessment. In other words, it is suggested that when the section does not speak of provisional or final assessment, it has to be interpreted only as a final assessment. On the other hand, the learned Government Pleader contends that while the section is silent as to whether the assessment is provisional or final, the word "assessment" shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount and hence the provisions of section 16(3) are attracted. Even in the notice issued to the petitioner in B-1 form, it is specifically stated that interest is payable. This itself is a clear indication that the Legislature contemplated levy of interest even in the case of such an assessment. The learned counsel for the petitioner invited my attention to some decisions as to what is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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