It— S. S. (d I S 1 ( ‘4 a w S It 4 I £ t I a t t 4 1 I .4 V I I ) IL 0 a I I S 4 4 I 4 * It C * t • t S p a I ‘I I 0 p 4I’ a 3- one disclosed in the fresh return in the tatug ot Hill so ttrnt the tax liability in both the jituations remained at t 18, 205/-. This amount, ag noticed earlier had teen already paid by the petitioner while filing the individual return and was accordingly adjusted towards the payment due under the fresh return, Having done so, the W,T.O, added interest under sec. 17(ñ) at 241 p,a, for the period from 1,7,89 to 27.6.90 amounting to h.5,49W— and raised a demand for the said additional payment. Aggrieved, the petitioner hag filed the present writ petition, primarily on the ground that the amount of tax due hniing been paid before 1,7,89, the WTO vR not justified in levying interest on the said amount merely because the return earlier filed end accepted by the Department was in the petitioner’ s individual capacity, There is con siderable merit in t1et contention, It is not disputed that the petitioner had deposited the amount of tax payable even before 1,7,89 and that the said amount had been eventually adjusted Dy the assesnent authority towards the liability arising from his assessment in the gtatu of HUt, There was therefore no retention of the money pay able by the petitioner so as to justify a levy . . . . 4 L, 13 I t ( C a a a I a p a t t t 4 a a