A. P. MISHRA, J. - (1.) The petitioners seek quashing of the recovery proceedings for the realisation of interest for the assessment year 1975-76. The case of the petitioners is that under rule 48 (b) of the U. P. Sales Tax Rules, 1948, the payment can be made by cheque. The petitioners having deposited the entire amounts within time in accordance with this provision, the liability for payment of interest does not arise, since the department has failed to present the cheque for payment. It is further contended that when the said cheque was never dishonoured the petitioners cannot be treated as defaulter and hence, no interest is chargeable under section 8 (1) of U. P. Sales Tax Act, 1948. Admittedly, the department received the cheque on January 30, 1976 which is within time. The question raised in this petition is squarely covered by the decision of this Court reported in Baldeo Prasad Sita Ram, Kanpur v. State of Uttar Pradesh [1992] 87 STC 245; 1992 UPTC 36. This case holds liability accrues only when default in payment of tax is attributable to assessee to alone. Cheque not presented to bank for encashment by the department to realise proceeds of cheque in time cannot constitute assessee to be liable for any interest on that account. Similarly, it is held in the case of Anand Trading Co. Kanpur v. State of U. P. 1991 UPTC 1022 that three could be no levy of interest on the encashed cheque admittedly received along with from IV and submitted to bank for collection by department, cheque neither dishonoured nor any intimation sent by the department to dealer regarding non-encashment of cheque. In such a situation no interest is chargeable under section 8 (1) of the U. P. Sales Tax Act. In view of these two decisions the present question raised being covered the present writ petition is accordingly, allowed. The charging of interest for the assessment year 1975-76 is hereby quashed. The petition is accordingly, allowed with costs. Petition allowed. .;