Interest u/s. 12-A leviable for failure in duly depositing tax with Himachal Pradesh authorities

General Manager Vs Excise & Taxation Commissioner-cum-Revisional Authority and Ors. (Himachal Pradesh High Court) Himachal Pradesh High Court held that interest as per provisions of section 12-A of the Himachal Pradesh Passenger and Goods Taxation Act, 1955 leviable as petitioner didn’t deposit required tax with the authorities of Himachal Pradesh. Facts- The Assessing Authority, Damtal had assessed the petitioner for the years 1991-92 to 1999- 2000 and created total additional demand of Rs.1,01,76,828/-. An amount of 83,25,082/- due on account of passenger tax and surcharge was deposite...