Supreme Court · 2005 INSC 241 · Decided 29 April 2005
Commissioner of Trade Tax, Lucknow v. M/S. Kanhai Ram Thekedar
- Court
- Supreme Court of India
- Citation
- 2005 INSC 241 · [2005] 3 S.C.R. 984
- Case number
- CIVIL APPEAL No. 2679/2000
- Decided
- 29 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948 (now U.P. Trade Tax Act, 1948)-Sections 8(1), 8(1-B) and 8(2) : Demand for interest on tax-Not made in assessment order imposing tax liability-Made by a separate order after four years, though three years is the limitation period for rectification of assessment delay in raising the demand-Department however entitled to recover the interest from the Assessing D Officer concerned for not taking steps for four years. Demand for interest on tax-ls automatic and arises by operation of law-Notice not necessary before raising demand for interest. On
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