Dr. A. R. LAKSHMANAN, J. - (1.) This appeal is filed by the Commissioner of Trade Tax, U.P. challenging the final order dated 16-9-1999 passed by the High Court of Judicature at Allahabad in the Trade Tax Revision No.3 of 1999 whereby the High Court allowed the revision of the respondent-assessee.
(2.) The brief facts pertaining to the present appeal are as under : By the impugned order, the High Court allowed the revision filed by the respondent and quashed the order of demand of interest on the ground that no notice in writing was issued. It was observed in the judgment that even if the dealer was liable to pay interest on the late payment of amount of tax a notice is necessary for demand of interest. In the instant case, the assessing authority passed the order on 30-7-1990 imposing interest against the respondent. The respondent filed appeal before the Commissioner (Judicial) Sales Tax, now Trade Tax, Allahabad Region, Allahabad. In the appeal, the respondent mentioned that ex parte proceedings imposing interest against the respondent has been passed which is barred by time. The Assistant Commissioner dismissed the appeal of the respondent on 27-7-1991. The respondent filed second appeal before the Sales Tax Tribunal which passed the order dated 21-7-1998 remanding the case to the assessing authority for decision after giving notice to the respondent. The respondent filed a Trade Tax Revision before the High Court against the order of the Tribunal and the High Court by the impugned order dated 16-9-1999 allowed the revision of the respondent. Aggrieved by the impugned order, the State has preferred the above appeal by way of special leave.
(3.) We heard Mr. R.G. Padia, learned senior counsel appearing for the appellant and Mr. Ranbir Singh Yadav, learned counsel appearing for the respondent.;