2011 (3) TMI 1701 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to assessment order u/s 2002-03, eligibility for reduction in assessment, failure to consider Amnesty Scheme application.

The petitioner challenged the finalised assessment order u/s 2002-03 through Ext.P1, leading to the judgment in STRE No.212/10 (Ext.P2) by the High Court granting a 25% reduction in the assessed amount. The condition imposed was that remitting 25% of the tax amount due along with interest would result in the granted reduction. The petitioner claimed to have submitted Ext.P3 requesting benefits under the Amnesty Scheme, which was allegedly not considered by the assessing authority, prompting the filing of this writ petition.

The Government Pleader contended that the petitioner did not file a proper application for Amnesty provision in the prescribed format, emphasizing that the Ext.P3 letter was received after the writ petition was filed. Despite this, considering the observations in Ext.P2, the Court opined that the petitioner should be allowed to approach the assessing authority for Amnesty Scheme benefits by submitting a proper application as per the prescribed format. The petitioner's counsel assured readiness to file such an application within a week, with the directive that any application received by the assessing authority must be promptly considered and resolved within a week from receipt.

In light of the above, if the petitioner submits the directed application within the stipulated time frame, any recovery actions will be suspended until a decision is made on the application.