TMI Blog2015 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... e than 10 per cent. between the returns and demand notice. In this regard, the Superintendent of Taxes is directed to verify and pass fresh orders in accordance with law under section 22 of the Assam General Sales Tax Act. - Decided in favour of assessee. - W. P. (C) Nos. 1278, 1279, 1281, 1282, 1283, 1305 of 2008 - - - Dated:- 11-3-2015 - SREEDHAR RAO K. ACTG. C. J. AND SAIKIA PK J. Dr. A. K. Saraf, Senior Advocate, D. Baruah, Miss N. Hawelia, M. L. Gope, S. Chetia, A. Goyal and M. Khan for the petitioner. D. Saikia and Standing Counsel, Finance Department, for the respondents. ORDER The petitioner, Indian Oil Corporation, purchased petroleum products from BRPL and resold the products in the State of Assam to its deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re made for 5 (five) assessment years and NIL demand was raised for payment of balance of interest. The counsel for the petitioner with reference to the provisions of section 22 as it existed prior to amendment with effect to February 22, 2000 submitted that when once the earlier assessments have been set aside and notice of demand has been set aside upon fresh assessment and when there is Nil demand, the question of payment of tax does not arise. Per contra, the Additional Advocate General, Assam, for the Department submitted that the view taken by the Commissioner of Taxes in appeals that the interest to be collected on the notice of demand construing the same on the basis of assessment is a correct view and the levy of interest at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessed tax is paid, or up to the month preceding the month in which any proceeding under section 27 is commenced, whichever is earlier, whether or not the payment of such tax has been stayed or time for its payment allowed by a court or any authority under this Act. (3) Where the amount of tax referred to in sub-section (2) exceeds by ten percentum or more the amount of tax payable by him in accordance with the statement furnished by him under sub-section (2) of section 16, or the return furnished by him under sub-section (3) of section 16, or where no such statement or return has been furnished, the dealer shall pay, in addition to any interest payable by him under sub-section (1) or sub-section (2) simple interest at the rate tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly the impugned orders are quashed. However, in respect of W. P. (C) No. 1281 of 2008, W. P. (C) No. 1278 of 2008, W. P. (C) No. 1283 of 2008 and W. P. (C) No. 1305 of 2008, the demand notices are issued for payment of balance of interest. It is not clear whether there was any tax liability preceding the demand notices, whether the difference of liability is more than 10 per cent. between the returns and demand notice. In this regard, the Superintendent of Taxes is directed to verify and pass fresh orders in accordance with law under section 22 of the Assam General Sales Tax Act. Accordingly, the above 4 (four) writ petitions are remanded back to the Superintendent of Taxes, Guwahati for fresh consideration on the basis of the observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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