A. Raghuviir, C. J.: - The subject matter in this case relates to computation of interest under the Income Tax Act, 1961 whether interest can be charged when advance tax is paid during the financial year but not paid on the due date of payment is the issue. The revenue authorities maintained interest is payable. The decision of the revenue is assailed in the instant case by the petitioner. The assessee in the case is M/s. Sookeratiog Tea Co. (P) Ltd. at Dibrugarh, Assam was taxed to pay Rs. 1,05,687/- for assessment year 1975-76. The assessee made two payments in 1974 - one on June 28,1974 Rs. 3,923/-, the second one on September 20,1974 Rs. 3,923/-. The total of the two is Rs.7,846/- in 1974. The assessee paid three amounts in 1975, one on March 18, Rs. 13.354/-. Two payments of Rs. 10,000/- and Rs. 15,000/-were made on March 29, 1975. The total of the three amounts is Rs. 38,354/-. The assessee paid Rs. 11,953/- on October 21, 1976. The issue arises from the payments made in 1975. But to bring out the lis in the case payments made during the financial years of 1974 and 1976 are shown. Tee amount Rs. 7,846/-is added to Rs. 38,454/-the figure is Rs. 46,400/- and that amount if deducted from the tax liability (1,05,687 - 46,400) the balance is Rs. 59,487/-. If Rs. 11,953/- is further deducted the balance is Rs. 47,534/-. These figures are shown only to explain how computation is made in this case. A calculation Memo was served on the assessee showing between July 1, 1975 to April 30, 1976 (10 months) the amount of Rs. 7,846/-was deducted and on Rs. 47,534/- interest was ascertained under Section 139 of the Act in the sum of Rs. 9,784/-. The second item of interest is ascertained for the period April 1st, 1975 to October 20, 1976 (one year six months-the period of 23 days is ignored) on Rs. 59,487/-. Interest is ascertained under Section 215 of the Act showing Rs. 10,708/. - The assessee was served a demand to pay Rs. 68,026/-. The assessee questioned the calculation made by the Income Tax Officer in a revision before the Commissioner of Income Tax, North Eastern Region at Shillong. The calculation made under Section 139 was questioned. The calculation made under Section 215 was not assailed. 10,708/. - The assessee was served a demand to pay Rs. 68,026/-. The assessee questioned the calculation made by the Income Tax Officer in a revision before the Commissioner of Income Tax, North Eastern Region at Shillong. The calculation made under Section 139 was questioned. The calculation made under Section 215 was not assailed. The assessee contended payments made during the financial year 1975 were not taken into consideration. To repeat no doubt Rs. 38,354/- were paid after 15 March, 1975 the due date but were paid during the financial year before 31 March therefore Rs. 38,354/- should not have been omitted for charging interest under S. 139 of the Act. We extract the following passage from para 2 of the impugned order of the Commissioner to show that was the contention. 'The petitioner's case is that the entire amount paid in the financial year 1974-75 (7846+38554) should have been taken into account while calculating interest under this section". The Commissioner rejected the contention (in para 3) holding - "There fore, 'advance-tax' has to be understood as the tax paid in accordance with the provisions of Sections 208 to 219. Any tax which is not paid in accordance with the provisions of Sections 208 to 219 cannot be treated as advance tax in the absence of any provision in this regard either in the Act or in the Rules". The Commissioner understood the lis correctly. But rejected the contention in the impugned order. We may here point out one anomaly that is apparent in the calculation of the Income Tax Officer and in the order of the Commissioner. In computing interest under Section 215 Rs. 59,487/-which includes Rs. 38,354 was taken into consideration interest of Rs. 10,708/-was ascertained whereas Rs. 38,354/-was omitted under sub-clause (8) of Section 139 when interest of Rs. 9,784/-was ascertained. There is no explanation as to why the amount of Rs. 38,354/-was taken for the purpose of Section 215 and omitted for purpose of Section 139 of the Act. The Commissioner in the impugned order and the revenue in the counter filed in opposition to the writ petition have not explained the anomaly. This is one of the pleas of the case which stands unanswered. Now we may see the provisions in the Act. Sections 208 to 219 are contained in Chapter XVII of the Act. The Commissioner in the impugned order and the revenue in the counter filed in opposition to the writ petition have not explained the anomaly. This is one of the pleas of the case which stands unanswered. Now we may see the provisions in the Act. Sections 208 to 219 are contained in Chapter XVII of the Act. As to payment of advance tax assessees are classified in two categories. For one class of assessees the due dates for advance tax are June 15 September 15 and December 15. For other class of assessees the due dates are September 15, December 15 and March 15. We see in the Act or in the Rules the words advance tax are not defined. In Section 207 however after Direct Tax Laws (Amendment) Act, 1987 liability to pay advance tax is set out. Section 207. Liability for payment of advance tax. - Tax shall be payable in advance during any financial year, in accordance with the provisions of sections 208 to 219 (both inclusive), in respect of the total income of the assessee which would be chargeable to tax for the assessment year immediately following the financial year, such income being hereafter in this Chapter referred to as ''current income". Before the amendment Section 207 read as under : "Section 207. Advance tax and income subject to advance tax. (1) Tax shall be payable in advance in accordance with the provisions of sections 208 to 219 in the case of income other than - (3) income chargeable under the head "Capital gains" ; and (b) income referred to in sub-clause (ix) of clause (24) of section 2. (2) Such income is hereinafter in this Chapter referred to as "income subject to advance tax", and such tax is hereinafter in this Chapter referred to as "advance tax". We see section 207 as on today recites "taxes shall be payable in advance during any financial year" but it was not so clear in the repealed S.207. Even then payments during the financial year after the due dates should not have been excluded as payments are made towards tax liability covering the financial year. We experience no difficulty to interpret and sold payments made in the financial year should be reckoned for computation of interest. Therefore we direct the I.T.O. to include Rs. 38,354/- and compute interest and thereafter serve demand on the assessee. We experience no difficulty to interpret and sold payments made in the financial year should be reckoned for computation of interest. Therefore we direct the I.T.O. to include Rs. 38,354/- and compute interest and thereafter serve demand on the assessee. The writ petition is allowed in terms indicated above. No costs.