NARINDER NATH AND CO Vs. RAJ TAXATION TRIBUNAL

JUDGEMENT

(1.) HEARD learned counsel for the parties. A short question has been raised in this petition.

(2.) SECTION 11b was inserted in the Rajasthan Sales Tax Act, with effect from 2. 5. 69 and the provision was also made applicable to the demands under the CST Act with effect from the said date retrospectively by later amendment.

(3.) IT is further contended by the learned counsel for the petitioner that atleast no interest could be levied in respect of the tax chargeable under the CST Act in view of the fact that provision of Section 11b was not extended to the Central Sales Tax Act and in view of decision of Hon'ble Supreme Court in the case of India Carbons vs. State of Urissa (1), no interest was leviable in respect of liability of tax payable under the CST Act. However, it is not in dispute that after the decision of Hon'ble Supreme Court the provision of interest on demand outstanding under the CST Act has also been inserted with retrospective effect from the same date on which Section 11b was inserted in Rajasthan Sales Tax Act. No. question as to the validity of vires of the Central Sales Tax Act regarding that amendment giving effect retrospectively has been raised before us and, therefore, in the face of existing statute, we are the opinion that the judgment of the Hon'ble Supreme Court would not apply to the present case.