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TMI Blog1982 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... utta. It has two branches in U.P. one at Allahabad, and the other at Bareilly. The Allahabad office is declared as the main office for the purposes of sales tax. The monthly return for the month of April, 1976, should have been filed and sales tax thereon paid by 31st May, 1976. The demand draft for sales tax in respect of the said month which amounted to Rs. 8,29,129 was despatched from the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay. According to it interest could be charged under section 7(1-B) of the U.P. Sales Tax Act for the actual period of delay only. The petitioner now prays for the issue of a writ of mandamus directing respondent No. 2 to charge interest under section 7(1-B) for the default of the part of the month, that is, for the actual days of delay and not for the whole of the month. The controversy in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 981 UPTC 468. In that case the expression for every month or part thereof occurring in section 8(1) of the Act had come up for consideration. The view taken was: "This expression means that interest is to be charged at the rate of two per cent for every completed month as also for the part of the month. For instance, if the delay is of five months and 4 days, interest is to be charged not only fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is thus entitled to issue a writ of mandamus to the Sales Tax Officer, Allahabad, respondent No. 2, to the effect that he should not charge interest for the whole month in respect of the aforesaid default. The petitioner hence succeeds and is allowed in part. The respondent No. 2 is directed that he should not charge interest for the whole of the month in respect of which there was d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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