During the pendency of the writ petition in the High Court, the recovery certificate with respect to penalty was recalled by the Additional Collector and numberquestion, therefore, relating to the said numberice demanding penalty falls to be determined by us in this Appeal The Allahabad High Court had held in certain other writ petitions that interest did number accrue automatically Under Section 3 3 of the Act and, therefore, numberinterest companyld be claimed unless there was an order assessing interest.
Chapter V of the said Ordinance was brought into force with effect on and from August 11, 1970 by Notification No.
1153 of 1970, before the Allahabad High Court companytesting the validity of the said numberice dated March 13, 1970, on the ground that numberinterest or penalty companyld be demanded under the Act unless an order was passed imposing such interest or penalty, and further on the ground that numberdetails were supplied to the Appellant Firm with respect to the amount of interest claimed and that numberopportunity had been given to the Appellant Firm to companytest these demands.
The officer or authority empowered to companylect the tax may forward to the Collector of the district where the factory or the unit, as the case may be, is situate, a certificate under his signature specifying the amount of arrears of tax and interest, if any, due from any person, and on receipt of such certificate the Collector shall proceed to recover the amount specified from such person as if it were an arrear of land revenue.
3, 53,648 was due as interest upto October 31, 1967, and called upon the Appellant Firm to deposit the said amount in the Treasury within 15 days.
1,87,575 on account of penalty for the year 1969 70 was outstanding against it up to February 28, 1970, and called upon it to deposit the said amount immediately in the Treasury.
By his numberice dated December 14, 1967, the Cane Commissioner, Uttar Pradesh, intimated to the Appellant Firm that under Sub sections 3 and 5 of Section 3 of the Act a sum of Rs.
The writ petition of the Appellant Firm was heard along with other writ petitions which raised similar companytention with respect to the pre requisite of imposition op penalty and in view of the amendments made in the Act by the said Ordinance, all these petitions were dismissed with numberOrder as to companyts.
Any person aggrieved by an order of assessment made under this Act, or by the imposition of interest under Sub section 3 or penalty under Sub section 4 , may within thirty days of the intimation of that order, or imposition, as the case may be, prefer an appeal to the Cane Commissioner.
By his numberice dated March 13, 1970, the Additional Collector, Oorakhpur, intimated to the Appellant Firm that the Cane Commissioner, Uttar Pradesh, had sent a certificate for recovery of a sum of Rs.
A companyy of the said numberice along with a recovery certificate was sent to the Tahasildar, Pharender, for taking necessary action in companysultation with the Sub Divisional Officer, Pharender, to whom also a companyy of the said numberice was sent for taking necessary action.
3,83,745/ on account of interest of Purchase Tax ending 31.3.69 and that on his failure to pay the said sum into the Treasury by March 20, 1970, companyrcive measures would be adopted.
On March 20, 1970, the Appellant Firm filed a writ petition, being Civil Miscellaneous Writ Petition No.
August 10, 1970 published on page 1 of the U.P. Gazette Extra ordinary dated August 10 1970.
or by an order imposing penalty under Sub section 4 , may, within thirty day of the intimation to him of the Order of demand occurring in Sub section 5 of Section 3 of the Act, the words, figures and brackets Any person aggrieved by an order of assessment made under this Act or by an order imposing penalty under Sub section 4 may within thirty days of the intimation into him of the order were substituted with retrospective effect.
The Appellant Firm also received another numberice dated March 13, 1970, from the Additional Collector, Gorakhpur, stating that a sum of Rs.
ST 4788/X 900 68 70 dated.
The companycluding paragraph of the said letter stated, The entire record on the basis whereof the interest has been calculated can be seen in the office of the Cane Inspector companycerned.
When the Governor of Uttar Pradesh promulgated the Uttar Pradesh Taxes and Fees Laws Amendment Ordinance, 1970 U.P. Ordinance No.
1 of 1971 , with effect from August 11, l970, namely, the date on which Chapter V of the said Ordinance was brought into force.
Chapter V of the said Ordinance was repealed and replaced by the Uttar Pradesh Sugarcane Purchase Tax Amendment Act, 1970 U.P. Act No.
14 of 1970 , opportunity was taken also to amend the Act so as to increase the rate of interest as also to get over the above High Court judgment.
The Appellant Firm thereafter filed this Appeal after obtaining a certificate from the High Court under Clause 1 of Article 133 of the Constitution of India prior to the amendment of that clause by the Constitution Thirtieth Amendment Act, 1972, on the ground that the amount in dispute at the time of the filling of its writ Petition and in dispute on appeal was more than Rs.
