9911796707
TMI Blog1991 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the present writ petition is being disposed of finally at the stage of admission in accordance with the rules of the court. The petitioner seeks mandamus for direction to respondent nos. 3 and 4 not to realise the amount of interest charged on the petitioner vide recovery certificate dated 19-11-1988 for the assessment year 1981-82 and ₹ 10,572.30 for the assessment year 1984-85. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate of the encashment of the cheque said to have been deposited within the department, hence the interest had been included. The aforesaid assessment order for the year 1981-82 was served on the petitioner on 19-3-86. According to the case of the respondents, the petitioner did not produce bank certificate and thereafter submitted a bank draft for the aforesaid sum on 17/23-4-1986. It is in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said cheque, it cannot be said that the petitioner has not tendered the admitted cheque on the date on which the said cheque was received by the Sales Tax Officer as aforesaid. It is not in dispute as aforesaid, the said cheque for the aforesaid amount was tendered by the petitioner within time on 2-2-1982 and in case the said cheque had been dishonoured or returned, interest would have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is obligatory and in the interest of the revenue by the department in case the said cheque is sent to the bank for encashment to intimate its result to the dealer concerned in case it is not encashed. We find in the present case the averment is missing right from the date the said cheque was tendered till the assessment order was passed and in view of this fact we find the charging of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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