In April, 1983 the appellant, stationed in Patna, entered into an agreement with M s. Tata Oil Mills Co. Ltd. to supply imported inedible tallow to their factory at Ernakulam.
The appellant did number file a return of the turnover relating to the above said transaction.
The State of Kerala preferred a writ appeal which has been allowed and the judgment of the learned single Judge has been set aside.
This demand was impugned by filing a writ petition before the High Court of Kerala at Ernakulam.
The aggrieved appellant has filed this appeal by special leave.
as penal interest under sub section 3 of Section 23 of the Act for the period 20.5.1983 the date by which the return of turn over was due to be filed accompanied by proof of payment of the tax due as per return to 25.2.1985.
Accordingly, the tallow was imported at the Cochin Port and delivered to the buyer.
A learned single Judge allowed the petition and quashed the said demand.
The Sales Tax Officer finalised the assessment on 10.10.1984 and served the appellant on 4.3.1985 with numberice raising a demand of sales tax whereafter the tax was paid.
Briefly stated the relevant facts are as follows.
The appellant was then served with two numberices raising demand for payment of Rs.1,85,882.58p.
C. Lahoti, J. LITTTTTTTJ Whether the appellant, an assessee, is liable to pay any penal interest on the assessed tax under Section 23 3 of the Kerala General Sales Tax Act, 1963 hereinafter the Act, for short , from the date when return was due though neither a return was furnished number any tax paid on self assessment basis, is the question arising for decision in this appal.
