BHAGWATI PRASAD,J. - (1.) THIS bunch of special appeals arise out of a common judgment of the learned Single Judge of this Court. Some of these special appeals have been filed by the assessees and remaining appeals have been filed by the Sales Tax Department. They involve common question of law and facts, therefore, they are being disposed of by this common judgment.
(2.) THE controversy raised before the learned Single Judge by the assessee appellants was that they have been saddled with liability under the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (for short 'the Act'). The liability has been fastened for additional entry tax, penalty and interest. According to the assessee appellants the incidence of tax was not applicable to them and since the incidence of tax was not attracted, the question of levy of penalty and interest did not arise. Alternatively, it was urged by the assessees that if the tax is held liable to be paid by the assessees then too they are not liable to pay penalty. They also contended that there is no substantive charging provision in the Act to levy interest on such payment of tax.
(3.) THE learned Single Judge in his judgment has held that the Act as it stands fastens the liability on the head of the petitioners for the incidence of entry tax. The learned Single Judge also held that the assessees are liable to pay penalty. However, the learned Single Judge came to the conclusion that the interest charged on the levy on the petitioners cannot be charged.;