- (1.) These appeals are against the order of the Calcutta High Court dated 22/12/1997. Briefly stated, the facts are as follows: the appellants filed their returns, one under the Bengal Finance (Sales tax) Act, 1941 and another under the West Bengal Sales Tax Act, 1954. In both cases assessment orders were passed wherein additional demands were made. The appellants filed appeals (under Section 20 of the 1941 Act and section 12 of the 1954 Act). In those appeals stay of recovery was granted, however, the appellants were directed to deposit certain amounts. Those amounts were deposited. Ultimately, in the appeal (pertaining to the return under the 1941 Act) , an order came to be passed directing recomputation on the basis set out in that judgment. In the other appeal (pertaining to the 1954 act) , the amount of tax due was reduced.
(2.) The respondents then issued fresh demand notices in both the cases. However, in these notices interest was claimed from March 1993 to september 1996. Against the demand for interest, the assessee filed an appeal which was dismissed. By the impugned judgment the writ petition filed by them has been dismissed.
(3.) The question before this Court is whether the assessee could be considered to be a defaulter and liable to pay interest.;