- (1.) A learned single Judge while considering the question relating to charge of interest was of the view that there are different views of learned single Judges of this Court on this issue and, therefore, the matter requires consideration by the Full Bench of this Court in the light of provisions of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act), the decision of the Apex Court in the case of J.K. Synthetics Limited v. The Commercial Taxes Officer,1994 UPTC 893 , Commissioner of Sales Tax v. Hindustan Aluminium Corporation,1999 UPTC 1 , Commissioner of Sales Tax v. Qureshi Crucible Centre,1993 UPTC 901 and a Division Bench decision of this Court in the case of Annapurna Biscuit Co. v. State of U.P. and Ors.,1980 UPTC 1320 .
(2.) The learned single Judge had framed the following questions, which according to his esteemed opinion required consideration by the Full Bench. (a) In view of fact that the requisite Forms for the claim of exemption/concession is required to be filed during the course of assessment proceeding as per rule and in case of non furnishing of form during the assessment proceeding tax is levied at the normal rate whether, interest under Section 8(1) can be demanded from the due date of the return in which turnover was disclosed and exemption/concession has been claimed and tax at the normal rate has not been paid or from the date of assessment order or under Section 8(1-B) in case of non payment even after the assessment order. (b) Whether in case of non furnishing of requisite form by the time of assessment proceeding, the tax assessed at a normal rate can be said to be tax admittedly payable under Section 8(1) of the Act. (c) Whether there is any scope for the consideration of legitimate expectation or hope or bona fide belief under Section 8(1) of the Act and what is the stage of determination of liability of tax whether return or assessment.
(3.) When the matter was placed before Hon'ble the Chief Justice, His Lordship thought it proper to place the matter before the Division Bench instead of the Full Bench and that is how this matter has come before us. BRIEF FACTS OF THE CASE;