HAJI LAL MOHD. BIRI WORKS ALLAHABAD THROUGHABDUL HAMID vs THE STATE OF U.P. AND OTHERS

The Supreme Court upheld the provisions of Section 8(1-A) of the U.P. Sales Tax Act, 1948, stating that interest on sales tax arrears is deemed part of the tax and can be recovered as land revenue without a separate assessment order or demand notice. The Court clarified that the sales-tax officer is not required to specify the interest amount in the recovery certificate due to its fluctuating nature. Furthermore, it ruled that the running of interest is not affected by any stay order, as the liability is statutory and non-discretionary.