- (1.) The petitioner, a private limited company, by means of the present petition under Article 226 of the Constitution of India, has challenged the demand notice issued by the Deputy Commissioner (Assessment) II, Trade Tax, Ghaziabad demanding a sum of Rs. 2,61,912 towards interest from the petitioner for the assessment year 1986-87 (provincial).
(2.) Additional tax liability for the assessment year 1986-87 (provincial) was created by the assessing officer. Being dissatisfied with the assessment order, the matter was carried in appeal and further appeal and ultimately to this Court in STR No. 1253 of 1991. The said STR was dismissed by the judgment dated August 22, 2003 reported as Devidayal Aluminium Pvt. Ltd. v. Commissioner of Sales Tax,2006 143 STC 199 (All). On account of failure of the petitioner in the proceedings, referred to above, the Department sought to recover the disputed balance amount towards trade tax liability as also the interest accrued thereon. Disputing its liability to pay the interest on the outstanding trade tax liability, the present writ petition has been filed on the allegations that the petitioner had already deposited full amount of disputed tax on June 27, 2000 and therefore, the question of payment of any interest on the disputed amount does not arise. Reliance has been placed on certain decisions, such as, J.K. Synthetics Ltd. v. Commercial Taxes Officer, 1994 94 STC 422, Commissioner of Sales Tax v. Hindustan Aluminium Corporation,2002 127 STC 258 and Annapurna Biscuits Manufacturing Co. v. State of Uttar Pradesh, 1982 50 STC 56. Besides the above, it has been further stated that in view of the Government Order dated March 22, 2003, filed as annexure 1 to the writ petition, the petitioner is not liable to pay any interest as it has deposited the principal amount of tax before March 31, 2002 and, therefore, the petitioner is entitled for grant of waiver of interest and penalty under the said G.O.
(3.) A counter-affidavit has been filed on behalf of the respondents disputing the claim of the petitioner on the ground that the liability to pay the interest is statutory liability of the petitioner. A sum of Rs. 95, 197 is the balance amount of interest for the assessment year 1986-87. The petitioner has filed the present writ petition disputing its liability to pay the interest amounting to Rs. 2,61,912 for the assessment year 1986-87 (provincial). The said amount of interest was counted on the tax amount of the admitted turnover. It has been further stated that the controversy in the present writ petition stands concluded between the parties by the judgment given in STR Nos. 1253 and 1254 of 1991 decided on August 22, 2003 reported as Devidayal Aluminium Pvt. Ltd. v. Commissioner of Sales Tax,2006 143 STC 199. The present writ petition is not maintainable as the petitioner should have filed special leave petition before the apex court against the judgment delivered in STR Nos. 1253 and 1254 of 1991 whereby the revisions filed by the petitioner were dismissed. There is no bona fide dispute between the parties. The recovery certificate has been issued after the decision rendered in STR No. 1253 of 1991 for the interest amount of Rs. 2,61,912. The Government order No. 1503 dated March 22, 2003 is applicable to only those dealers who have deposited the principal amount or part thereof during the period of the scheme. The waiver of interest is admissible only when the petitioner would have deposited the principal amount or part thereof during March 22, 2003 to June 30, 2003 or during expended period from January 1, 2004 to February 29, 2004. The present petition has been filed on untenable grounds. In the rejoinder affidavit, the contents of the writ petitioh have been reiterated.;