EAST INDIA HOTELS LTD Vs. STATE

JUDGEMENT

(1.) THE short point to be decided in this case is as to whether the respondents could have directed the recovery of interest under section 18 (3) of the General Sales Tax Act despite there being a stay order passed by this Court directing that the recovery, if any, pursuant to the final assessment order, shall not be made till further orders.

(2.) AS the question raised is purely a question of law, there is no necessity of giving the facts and circumstances under which the writ was filed which are almost admitted by both the parties.

(3.) MR . Bhasin, the learned counsel, has produced an order of the Honourable Supreme Court passed in C. M. P. No. 2800-01 of 1983 dated 14th November, 1983 between the parties in this writ petition to show that the interest could not be directed to be levied for non-filing of return under section 12 (1) and non-payment of tax under section 12 (3) of the General Sales Tax Act. The learned counsel appearing for the respondents has submitted that the aforesaid order of the Honourable Supreme Court provided for an interim arrangement and did not decide the case between the parties with respect to the subject-matter of the present writ petition. It is true that this Court vide its order dated 26th June, 1981 directed :