WESTERN INDUSTRIES Vs. DY TAHSILDAR

JUDGEMENT

(1.) The only dispute in this writ appeal is whether interest can be demanded for the delay in paying the penalty ordered under the provisions of the Kerala General Sales Tax Act, 1963 ('the Act' for short). Interest is charged under Section 23(3) of the Act which reads as follows:

(2.) It is the contention of the appellant that only when tax, additional tax or any other similar amount is demanded, interest is chargeable. We are unable to agree with the above submission because it is specifically stated that if tax or any other amount is assessed or due, is not paid, interest is payable at the rate prescribed under the Section. Further Section 23(1) of the Act shows that taxes and penalties are to be recovered by using the same method. Therein also tax assessed or any other amount demanded is mentioned. Section 23(1) of the Act reads as follows:

(3.) Then we come to Section 24 of the Act, which reads as follows: