R. R. MISRA, J. ( 1 ) BY means of this revision the assessee has assailed the order dated 27th March, 1985 passed by the Sales Tax Tribunal. ( 2 ) THE assessee in the assessment year 1978-79, dealt with in bardana. In their return they disclosed taxable sale of Rs. 1,14,992 on which they admitted their tax liability at Rs. 5,750. The assessing authority accepted the book version of the turnover shown by the assessee. Since the assessee did not pay the admitted tax within the prescribed time, the Sales Tax Officer concerned calculated interest at the rate of 5 per cent per month with effect from 1st April, 1979, till the date of payment. Although the account books were accepted by the Sales Tax Officer yet the assessee filed a first appeal against the amount of interest which the Sales Tax Officer calculated against the assessee. The said appeal was allowed by the Assistant Commissioner (Judicial ). Aggrieved against the same, the Commissioner of Sales Tax preferred a second appeal before the sales Tax Tribunal which has been allowed by the impugned order. The Tribunal has set aside the order passed by the Assistant Commissioner (Judicial) and restored the order passed by the assessing authority. It further directed that if the assessee had not deposited the admitted tax, the same shall be realised from the assessee. Learned counsel for the assessee has assailed the aforesaid order passed by the Tribunal in this Court. ( 3 ) A preliminary objection has been taken by the learned Standing Counsel that under the law no appeal lay to the Assistant Commissioner (Judicial) against the calculation of interest made by the Sales Tax Officer under Section 8 (1) of the U. P. Sales Tax Act (hereinafter referred to as "the Act" ). This objection is sought to be met by the learned counsel for the assessee on the ground that the interest accrued in the present case is a part of the tax assessed by the Sales Tax officer by virtue of Sub-section (1-C) of Section 8 of the Act. The learned Standing Counsel in reply submits that under Section 9 of the Act an appeal lies against a person aggrieved by an order made by the assessing authority. The learned Standing Counsel in reply submits that under Section 9 of the Act an appeal lies against a person aggrieved by an order made by the assessing authority. He further contends that having regard to the facts of the present case, the demand of interest as made by the Sales Tax Officer does not amount to an "order" made by the assessing authority against whom an appeal lies. These rival submissions made by the learned counsel for the parties, therefore, lead me to examine as to how the interest in question is charged from the standpoint of the Act and under what circumstances it is charged. The further scope of scrutiny will be as to what is the nature of such interest and whether an order is necessary for the charging of the interest, and ultimately whether an appeal lies against the charge of interest in question and, if so, its effect. ( 4 ) IN order to ascertain as to how the interest on the admitted tax is charged, the scheme of the act has got to be examined. The following provisions of the Act are relevant for our purposes : section 7. Determination of turnover and assessment of tax.- (1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner, as may be prescribed; but the assessing authority may in its discretion, for reasons to be recorded, extend the date for the submission of the return by any person or class of persons. (1-A) Before submitting the return under Sub-section (1) or along with such return, the dealer shall deposit, in such manner as may be prescribed, the amount of tax due on the turnover shown in such return, (1-B) Where as a consequence of the date for the submission of return being extended under sub-section (1) on the application of any person, the deposit of tax under Sub-section (1-A) is deferred, there shall be payable interest at the rate of two per cent per mensem on such deposit from the date immediately following the last date prescribed for the submission of the return. (1-C) If any dealer discovers any omission or other error in any return submitted by him, he may, at any time before the time prescribed for submitting the next return, submit a revised return. If the revised return shows a greater amount of tax to be due than was shown in the original return, the dealer shall also deposit separately the difference of tax due and the interest payable under sub-section (1-B), as if the time for submitting the original return had been extended on the application of the dealer to the date of submission of the revised return. If, however, the revised return shows lesser amount of tax to be due than was shown in the original return, the dealer may adjust the excess amount from the tax due for the subsequent period. (2) If the assessing authority, after such inquiry as he considers necessary, is satisfied that any returns submitted under Sub-section (1) are correct and complete, he shall assess the tax on the basis thereof. (3) If no return is submitted by the dealer under Sub-section (1) within the period prescribed in that behalf or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such inquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof. Section 8. Payment and recovery of tax.- (1) The tax admittedly payable shall be deposited within the time prescribed or by the thirty-first day of August, 1975, whichever is later, failing which simple interest at the rate of two per cent per mensem shall become due and be payable on the unpaid amount with effect from the day immediately following the last date prescribed or with effect from the first day of June, 1975, whichever is later and nothing contained in Section 7 shall prevent or have the effect of postponing the liability to pay such interest. Explanation.-For the purposes of this sub-section, the tax admittedly payable means the tax which is payable under this Act on the turnover of sales or, as the case may be, the turnover of purchases, or of both, as disclosed in the accounts maintained by the dealer or admitted by him in any return or proceeding under this Act, whichever is greater, or, if no accounts were maintained, then according to the estimate of the dealer. (1-B) If the tax assessed, reassessed or enhanced, by any authority or court remains unpaid for three months after the expiry of the period specified in the notice of assessment and demand simple interest on the unpaid amount calculated from the date of such expiry shall become due and be payable as hereinafter specified : (i) on the amount referred to in Sub-section (1), at the rate specified in that sub-section; and (ii) on the amount, if any, in excess of that referred to in Sub-section (1), at the rate of one and one half per cent per mensem : provided that: (a) in respect of any tax assessed before the 26th day of May, 1975, the period of three months from the date of service of the notice of assessment and demand or of the order, as the case may be, in this sub-section shall be deemed to be substituted by six months from the date of expiration of the time specified in the notice of assessment and demand; and (b) the amount of interest under this sub-section shall be recalculated if the amount of tax is varied on appeal, revision or reference, or by any order of a competent court or authority. (1-C) The amount of interest payable under Sub-sections (1) and (2) shall be without prejudice to any other liability or penalty that the dealer may incur under this Act or under any other law for the time being in force, and shall be added to the amount of tax and be also deemed for all purposes to be part of the tax. (2) Where realisation of any tax remained stayed by any order of any court or authority and such order of stay is subsequently vacated, the interest referred to in Sub-section (1-B) shall be payable also for any period during which such order remained in operation. (2) Where realisation of any tax remained stayed by any order of any court or authority and such order of stay is subsequently vacated, the interest referred to in Sub-section (1-B) shall be payable also for any period during which such order remained in operation. (10) Any amount paid or deposited by, or recovered from, or refundable to a dealer under the provisions of this Act, shall first be adjusted towards the principal amount of tax, fee, penalty or other dues outstanding against him and the excess, if any, shall then be adjusted towards the interest, if any, due from him. ( 5 ) A review of the relevant provisions of the Act extracted above would indicate that according to the scheme of the Act every dealer who is liable to pay tax under the Act is obliged to submit returns of his turnover and he is further required by law to deposit in the prescribed manner the amount of tax due on the turnover shown in the returns before submitting the returns in question. Sub-section (1-B) of Section 7 of the Act deals with a situation where an extension for the submission of the returns has taken place on the application of an assessee or the deposit of admitted tax in accordance with the return is deferred. At the same time under this sub-section the legislature has taken care to recoup itself for the loss to the State exchequer because of the delay that takes place in the deposit of the admitted tax on account of either the extension being granted to the assessee for the submission of the return or the deposit of such tax is deferred. In such a situation, it is imperative that the assessee is held liable to pay interest at the rate of 2 per cent per month on such deposit from the date immediately following the last date prescribed for the submission of the return. Sub-section- (1-C) thereof deals with the contingency when any omission or other error in any return submitted by the dealer is discovered so as to enable him to file a revised return. Sub-section- (1-C) thereof deals with the contingency when any omission or other error in any return submitted by the dealer is discovered so as to enable him to file a revised return. It has been specifically provided that if a revised return shows a greater amount of tax to be due than was shown in the original return, the dealer is under an obligation not only to deposit the additional difference of the tax due but also to interest payable as provided for under Sub-section (1-B) of Section 7 of the Act. Sub-section (2) of Section 7 of the act states that if the assessing authority, after making such enquiry as he considers necessary, is satisfied that the returns submitted by a dealer are correct and complete, he will assess the tax on the basis of those returns. If no returns are submitted by the dealer within the prescribed time or if the returns submitted by the dealer appear to the assessing authority to be incorrect or incomplete, the assessing authority is empowered to, after making such enquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on that basis. This is so far as the machinery which has been set out for the levy of tax chargeable under the Act itself. At the same time, as already indicated above if there is any delay or shortfall in the deposit of the admitted tax on the turnover shown in the returns, specific provisions have been made in the Act to recoup such delayed payment. The matter does not rest there. In furtherance of the aforesaid desire of the legislature to collect the tax from the assessee at the appropriate and due time under Section 8 of the Act, in case the accounts are not accepted by the assessing authority and an assessment order is passed levying proper tax on the assessee and further such extra demand of tax remains unpaid for three months after the expiry of the period specified in the notice of demand, provision has been made for collecting simple interest on the unpaid amount calculated from the date of such expiry. That apart under Sub-section (1) of section 8 of the Act in case there is failure in the payment of the tax admittedly payable simple interest at the rate of 2 per cent per month becomes due and payable on the unpaid amount as per the conditions prescribed in the said sub-section. In case of difference between the returned turnover and the turnover of sales or purchases as reflected in the account books, the explanation to Sub-section (1) of Section 8 of the Act further provides that in such a situation the admitted tax will be calculated on the amount of turnover whichever shown is greater as aforesaid under sub-section (1-C) of Section 8 of the Act, the amount of interest payable under Sub-sections (1)and (2) of Section 8 of the Act is to be added to the amount of tax charged and leviable on the dealer. In the later part of this subsection there is a legal fiction to the effect that such amount of interest shall be deemed for all purposes to be part of tax. Under Sub-section (2) of Section 8 of the Act the legislature has taken specific care to provide and make it obligatory on the part of the dealer to pay the interest on the disputed amount of tax referred to in Sub-section (1-B) thereof irrespective of the fact that realisation of any tax remained stayed by any order of any court or authority and such order of stay is subsequently vacated. With regard to payment made by the dealer under Sub-section (10) of Section 8 of the Act such payment has got to be adjusted towards the principal amount of tax, fee, penalty and then towards the interest due from the dealer. These provisions also show the anxiety of the legislature to require a dealer to pay the admitted tax or disputed tax at the appropriate time failing which the liability for payment of interest for withholding such amount of tax is fastened upon the dealer. ( 6 ) AFTER examining the circumstances under which interest is payable by a dealer under the Act and how it is charged, I may proceed to consider the nature of such interest. ( 6 ) AFTER examining the circumstances under which interest is payable by a dealer under the Act and how it is charged, I may proceed to consider the nature of such interest. ( 7 ) IT has been held in the case of Commissioner of Sales Tax v. Indo Trading Corporation, kanpur 1982 UPTC 787 that payment of interest under Sub-section (1) of Section 8 of the Act on admitted tax is associated with failure to deposit the tax along with return to be filed within the prescribed time. Such interest is chargeable on unjustified retention of admitted tax. ( 8 ) IN the case of Haji Lal Mohd. Bin Works v. State of U. P. 1973 UPTC 690 the Supreme Court has after considering the relevant provisions of Section 8 of the Act, held as follows : there is no provision in the Act which makes it obligatory on the part of the Sales Tax Officer to make an assessment in respect of the interest which the amount of sales tax would carry under section 8 (1-A) of the Act. There is also no provision in the Act which requires the issue of a notice of demand in respect of the interest by the Sales Tax Officer to the assessee before the sales Tax Officer forwards recovery certificate to the Collector. . . . The above deeming provision, in our opinion, has been added only for the purpose of recovery. The object apparently was that the amount of interest should be recovered in the same manner as the amount of sales tax. The amount of sales tax and other dues under Sub-section (8) of Section 8 can be recovered as arrears of land revenue. It was with a view to put the matter beyond any pale of controversy and to obviate any objection that the interest on sales tax cannot be recovered as land revenue that sub-section (1-A) provided that the interest shall be added to the amount of tax and be deemed for all purposes to be a part of the tax. . . . It would thus appear that the liability to pay interest is automatic and arises by operation of law. The amount of interest on the date of payment of tax is not constant, but-increases from day to day. . . . It would thus appear that the liability to pay interest is automatic and arises by operation of law. The amount of interest on the date of payment of tax is not constant, but-increases from day to day. The amount of interest can, therefore, be not predicated till such time as the arrears of sales tax are paid and it is consequently not possible to specify a definite figure in respect of the interest in the recovery certificate. At the time the arrears of sales tax are paid, there can be no difficulty in finding the amount of interest which has become due. The amount of tax on which interest is to accrue, the rate of interest, the date from which interest is to commence and the date up to which interest is to be counted are all known. It is, therefore, a matter of mere arithmetical calculation to arrive at the figure of interest. We find nothing in any of the provisions of the Act as may warrant making of another assessment order by the Sales Tax Officer regarding the amount of interest or making it obligatory for him to issue a demand notice in respect of the interest before sending the recovery certificate to the Collector. We are also not impressed by Mr. Sens argument that the Sales Tax Officer should specify the amount of interest in the recovery certificate. As the amount of interest would go on increasing every day till the recovery of the sales tax, it is plainly not possible to specify the exact amount of interest in the recovery certificate. The exact amount of interest can only be known on the day the arrears of sales tax are paid. No elaborate procedure is required for determining the amount of interest because, as mentioned earlier, it is a matter of simple arithmetical calculation. . . . the liability to pay interest is created by the statute and the Sales Tax Officer has no discretion to grant any exemption from the payment of interest. ( 9 ) IN the case of Sri Ram Chandra Ram v. State of U. P. 1974 UPTC 15, a Full Bench of this court has taken the view that once the interest accrues or begins to run it becomes a liability discharge-able by the assessee. ( 9 ) IN the case of Sri Ram Chandra Ram v. State of U. P. 1974 UPTC 15, a Full Bench of this court has taken the view that once the interest accrues or begins to run it becomes a liability discharge-able by the assessee. Such a liability accrues as soon as the tax is not paid within prescribed time and goes on running till the liability is discharged. ( 10 ) THESE two authorities referred to above precisely answer the questions mooted by the learned counsel for the parties. The argument raised on behalf of the assessee that interest is a part of the tax assessed does not advance the case of the assessee inasmuch as it has already been held in the case of Haji Lal Mohd. Bin Works 1973 UPTC 690 (SC) that the provisions of Sub-section (1-C)of Section 8 of the Act which are deeming in nature have been added only for the purpose of recovery. This amount of interest accrued has also been held in the case of Sita Ram Jwala prasad v. Commissioner of Sales Tax 1980 UPTC 110 to be not a part of the admitted tax which is relevant for the purpose of maintainability of an appeal under Section 9 of the Act. It has been expressly held in the said case of Sita Ram Jwala Prasad 1980 UPTC 110 that the question of entertainability of an appeal under Section 9 is to be determined by reference to Section 9 alone and not by reference to Section 8. Therefore, in my opinion, no assistance can be derived at by the learned counsel for the assessee by his submission that the interest which accrues under section 8 of the Act is a part of the tax assessed and, therefore, an appeal lies against the same as the interest in question assumes the character of a tax assessed. To my mind in view of the aforesaid cases there is a fallacy in the said argument advanced on behalf of the assessee. On the other hand, from the quotation made above in the case of Haji Lal Mohd. Bin Works 1973 UPTC 690 (SC), it is clear that the Sales Tax Officer is not obliged to make assessment in respect of the interest. On the other hand, from the quotation made above in the case of Haji Lal Mohd. Bin Works 1973 UPTC 690 (SC), it is clear that the Sales Tax Officer is not obliged to make assessment in respect of the interest. It has further been held that there is no provision in the Act which requires a notice of demand in respect of the interest by the Sales Tax Officer. The liability to pay the interest is automatic on the happening of the contingency/contingencies provided by the Act which arise by operation of law. Once the charge of interest is made out, the amount of interest is not constant but keeps on increasing day by day till the ultimate date of payment of the unpaid tax in question. The Sales Tax Officer has no discretion either to reduce or grant any exemption from payment in respect of the statutory liability to pay interest. ( 11 ) THIS brings me to the next question as to whether an order is necessary for the charge of interest. The case of Haji Lal Mohd. Biri Works 1973 UPTC 690 (SC) answers this question also by saying that neither an order of assessment in respect of the interest nor the issue of notice of demand for the same by the Sales Tax Officer is necessary. ( 12 ) NEXT I come to the last question as to whether the word "order" occurring under Section 9 of the Act contemplates an appeal against the levy of interest in question. Although the Act does not define the word "order" yet having regard to the scheme of the Act in regard to the charge of tax, the filing of returns, and the making of assessment, it is clear that the word "order" occurring under Section 9 of the Act must mean a formal expression of any decision of judicial or quasi-judicial authority. If the Act does not contemplate any decision and the accrual of interest is automatic and is not constant as demonstrated above, in my opinion the demand of interest by the Sales Tax Officer under the Act cannot be held to be an "order" within the meaning of section 9 of the Act. I am of the considered opinion that the word "order" occurring under section 9 of the Act definitely contemplates adjudication of a Us involved between the parties. I am of the considered opinion that the word "order" occurring under section 9 of the Act definitely contemplates adjudication of a Us involved between the parties. If, as has been held by the Supreme Court, no assessment order is necessary for the levy of interest and the interest accrues automatically and no notice of demand need be issued for the same, it cannot be said that the charge of interest is still an "order" passed by the Sales Tax officer for the purposes of Section 9 of the Act. Since the nature of interest is for the purpose of enforcing the shortfall of the admitted tax to my mind no controversy can be raised in so far as the calculation of charge of interest is concerned. In this view of the matter, since the charge of interest does not amount to an "order" within the meaning of Section 9 of the Act, no appeal lies against the amount of interest which is charged by the Sales Tax Officer from the assessee which is in default of payment of the admitted tax. I hasten to add that in case the dispute raised is as to whether interest is not payable by a particular assessee or the provisions for payment of interest are not attracted the assessee may be relegated to the remedies open to him under the law other than filing of the appeal. Confining myself to the question raised before me that no appeal lies under Section 9 of the Act against the calculation of charge of interest, I find that the orders passed by the two appellate authorities are not "orders" within the meaning of Section 9 or section 10 of the Act and are without jurisdiction. That being so, no revision lies against the same under Section 11 of the Act. ( 13 ) IN this view of the matter, in my opinion the preliminary objection taken by the learned standing Counsel succeeds and it is held that the present revision does not lie and is incompetent under the law. ( 14 ) IN the result, the revision fails and is dismissed with costs, subject to the observations made above.