NOBLE SYNDICATE Vs. C T O

JUDGEMENT

(1.) THIS is an application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying for setting aside the impugned orders dated July 30, 2001 and April 4, 2002 passed by the respondents Nos. 1 and 2 and for a declaration that the provisions of Section 32(1) and 32(3) of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as "the Act, 1994") are in conflict with each other and also in conflict with Rule 190 of the West Bengal Sales Tax Rules, 1995 (hereinafter referred to as "the Rules, 1995").

(2.) THE assessment of the petitioner for the four quarters ending March 31, 1997 was completed on June 24, 1999 and an appeal was preferred, being aggrieved with the order of assessment which was disposed of on June 25, 2001. The order of assessment was modified by the said appellate order dated June 25, 2001. Revised calculation A of tax payable by the petitioner was made and reassessment order passed on July 30, 2001. A notice of demand in form No. 33 for payment of Rs. 39,440.26 was received on September 27, 2001 and the amount was paid on October 19, 2001 without making any delay.

(3.) ALTHOUGH such payment was made in time, the respondent No. 1 calculated interest on the said modified amount of Rs. 39,440.26 from the date mentioned in the original demand notice. Being aggrieved with the order dated July 30, 2001 determining interest from the date of original demand notice an appeal was filed before the respondent No. 2 assailing such levy of interest of Rs. 16,654. c The respondent No. 2 on hearing the petitioner illegally confirmed the said order of levy of interest of Rs. 16,654 by an order dated April 4, 2002. Both the orders dated July 30, 2001 and April 4, 2002 determining the interest payable by the petitioner are illegal and liable to be set aside.