9911796707
TMI Blog1998 (11) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ember).-This application for revision arises in a matter under the Rajasthan Sales Tax Act, 1954 (RST Act). 2.. We have heard the learned counsel for the parties and considered the material on record. 3.. The brief facts are that the respondent-dealer deals in plastic goods. On December 30, 1982, the Assessing Authority (AA) imposed a penalty of Rs. 2,400 on the dealer under section 22(6), RST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , i.e., the date of refund, to October 1, 1992. 4.. The only point that arises in the application for revision is whether the dealer was liable to pay interest for this period in question. The Deputy Commissioner, Appeals by an order dated December 20, 1993 upheld the order dated October 1, 1992 of the AA and the Board by its impugned order dated March 21, 1997 accepted the appeal of the dealer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside by the Deputy Commissioner, Appeals and restored by the Board. Till such restoration the penalty itself was not payable. Therefore, the question of the charging of interest on the penalty amount for the period it remained set aside cannot arise. 7.. The Board has therefore determined the matter correctly and the application for revision is dismissed with no order as to costs. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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