9911796707
TMI Blog2014 (4) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... er the U.P Sales Tax Act as well as under the Central Sales Tax Act is carrying on the business in Kerana Spices and dry foods etc. on whole sale and retail basis, has filed the present writ petition challenging the demand of interest for not depositing the admitted tax for 3rd quarter of the assessment year 1981-1982. The background facts may be noticed in brief: The assessment for the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest thereof. Consequently, the department issued the impugned notice demanding interest. The said notice is under challenge in the present writ petition. Shri Bipin Kumar Pandey, learned counsel for the petitioner submits that there is ample material on the record to show that as a matter of fact, the petitioner had filed the cheque for the aforesaid amount along with the return of 3rd qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his is the only averment in reply to the writ petition. Along with the counter affidavit, no material has been enclosed to show as to when the cheque was presented for encashment and as to why the said cheque was not honoured by the concerned Bank. On the contrary, we find that the Punjab National Bank has issued a certificate vide annexure 4 which is dated 9.4.1986. The said certificate has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trading Co.versus State of U.P and others 1991 U.P.T.C 1022 wherein it has been held by this Court that once the cheque is presented by the dealer before the officer concerned, he is to follow the procedure for depositing the said cheque in the manner prescribed under Rules 48 and 49. "It would also be not possible for a dealer to make a regular check after depositing the said cheque as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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