JUDGMENT : MADAN GOPAL VYAS, J. 1. Despite service, nobody appeared on behalf of the respondent. 2. The instant revision petition has been preferred by the petitioner under Section 86(2) of the Rajasthan Sales Tax Act, 1994 against the judgment dated 13.08.2002 passed by the Rajasthan Tax Board, Ajmer (hereinafter referred to as the Tax Board) in Appeal No. 51/2001/Chittorgarh whereby the Tax Board while partly allowing the appeal quashed and set aside the orders of Assessing Authority and the Deputy Commissioner (Appeals), Udaipur. 3. Brief facts for the determination of instant revision petition are that the Assistant Commissioner, Commercial Tax, Special Circle-Bhilwara inspected the firm and examined the accounts of the respondent wherein it was found that in the assessment year 1996-97, the respondent purchased rapeseed oil on which 2% tax was leviable but the respondent did not pay the aforesaid tax. The Assessing Authority passed the assessment order dated 19.08.1996 and thereafter an order dated 25.09.1999 holding that the respondent was liable to pay 2% tax upon the purchase of oil alongwith interest and penalty. Aggrieved by the aforesaid order, the respondent preferred an appeal before the Deputy Commissioner (Appeals), Udaipur which was partly allowed vide order dated 4.10.2000. Aggrieved by the order dated 04.10.2000, the petitioner preferred a second appeal before the Rajasthan Tax Board, Ajmer. The Tax Board partly allowed the appeal vide judgment dated 13.08.2002 and quashed the orders passed by the Assessing Authority and Deputy Commissioner (Appeals), Udaipur. The petitioner has approached this Court to challenge the judgment dated 13.08.2002 to the extent that once tax was found to be leviable, the respondent was under an obligation to pay tax and interest from the date of purchase and not from the date of assessment of tax. 4. Learned counsel appearing for the petitioner submits that the judgment passed by the learned Tax Board is erroneous and contrary to law. It is submitted that the learned Tax Board has failed to appreciate the facts of the case. It is an established position in the present matter that the respondent had made purchase of oil on which sales tax was attracted. It is submitted that when tax is leviable, the levy of interest is automatic. It is submitted that the learned Tax Board has failed to appreciate the facts of the case. It is an established position in the present matter that the respondent had made purchase of oil on which sales tax was attracted. It is submitted that when tax is leviable, the levy of interest is automatic. It is further submitted that as per settled principles of law, the liability to pay tax and interest accrues from the date of purchase and ends on the day on which such amount is paid. In support of his contentions, learned counsel placed reliance on Section 58 of the Rajasthan Sales Tax Act, 1994 and the following judgments: (I) Assistant Commissioner, Commercial Taxes, Circle Nagaur vs. Mahalaxmi Oil Industries, Rajasthan Oil Mills, (2017) 47 TUD 83 (Raj.) (II) CTO vs. M/s Rastogi Steel Furniture, (2003) 6 TUD 317 (Raj.) 5. Heard learned counsel for the petitioner and perused the material available on record. 6. Section 58 of the Rajasthan Sales Tax Act, 1994 reads as under: Interest on failure to pay tax or other sum payable: (1) Where a dealer or a person commits default in making the payment of any amount of tax leviable or payable or of any amount of tax leviable or payable or of any amount of tax, fee, interest or penalty assessed or determined or of any amount or demand otherwise payable, within the specified time under the provision of this Act or the rules made or notification issued thereunder, such dealer or person shall be liable to pay interest on such amount at the rate of two per cent per month, for the period starting from the day immediately succeeding the date specified for such payment and ending with the day on which such payment is made. (2) Subject to the provisions of sub-section (2) of section 70, interest under sub-section (1) shall be calculated: (a) at the time of assessment under any section or in continuation of such assessment. (b) on payment including adjustment of a demand in full. (3) The liability to pay interest under the provisions of this section shall also arise for a period which is less than a month. On perusal of Section 58 of the Rajasthan Sales Tax Act, it is clear that in case a dealer or person commits default in making payment of any amount of tax leviable, interest is attracted. (3) The liability to pay interest under the provisions of this section shall also arise for a period which is less than a month. On perusal of Section 58 of the Rajasthan Sales Tax Act, it is clear that in case a dealer or person commits default in making payment of any amount of tax leviable, interest is attracted. The calculation of such interest begins from the day immediately succeeding the date on which the payment is to be made. In the present case, the assessee did not pay tax for a period of 33 months, therefore, on account of tax being unpaid, interest was automatically leviable from the date of purchase of rapeseed oil. 7. This Court, in M/s Rastogi Steel Furniture (supra) has held that the dealer/person shall be liable to pay interest on the assessed amount of tax with effect from the date it was deemed to have become payable but was not so paid. 8. Consequently, the present appeal succeeds. The judgment dated 13.08.2002 is quashed and set aside to the extent of determination of liability of assessee to pay tax and interest. The order of Assessing Authority dated 19.08.1996 and the order of Deputy Commissioner (Appeals), Udaipur with respect to imposition of tax and interest upon the respondent are hereby restored. 9. No order as to costs.