ARVIND SUD Vs. UNION OF INDIA

JUDGEMENT

(1.) A short question remains to be considered in this petition. We notice that there is no dispute in regard to the liability of the petitioner to pay the tax and interest to the belated payment of such tax on the value of Maruti car won by him in a lottery. The learned counsel for the petitioner submits that the department has charged interest from the year 1993, while he was liable to pay tax only from 1995. The learned counsel appearing for the department submits that it is not correct and the tax demanded and calculated is only for the period after 1.4.1995, a period subsequent to the petitioner getting the prize. Therefore, the learned counsel for the petitioner seeks some time to file proper affidavit to substantiate its contention that interest demanded and calculated by way of tax is from the year 1993 itself. Four weeks' time is granted for the said purpose.