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TMI Blog2013 (2) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the assessee under any Act administered by the Department after an order of settlement has been passed under this Section. Meaning thereby that a protection is provided to the assessee who had moved an application before the settlement Authority to settle the cases under Section 24-B of the Act. Thus it is appropriate to dispose of this matter as the settlement Authority shall expedite the matter and make an endeavour to decide/settle all the matters expeditiously as far as possible within a period of 6 months from the date of this order but not later than 30th June, 2012. And till the matters are settled by the Authority, no coercive action shall be taken against the petitioner in respect of dues for the assessment years 2003-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner vide Annexure-P/4. It is submitted that the respondent No.3 may be directed to decide the application for settlement filed u/s 24B of the M.P. VAT Act. In M/s Surjeet Auto Agency, a Division Bench of this Court considering the similar controversy held thus : The case of the petitioner is that as per Section 24-B of the M.P. Value Added Act, 2002, the petitioner has moved an application before the competent Authority for settlement of its case for the years from 2003 to 2006-07. The aforesaid application for settlement was filed in the month of May 2011 before the Authority but the Assessing Officer before completion of the settlement proceedings is proceeding against the petitioner for recovery of the dues. It is submitted that u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1995) (Repealed Act), Madhya Pradesh VAT Act, 2002 (No.20 of 2002), Central Sales Tax Act, 1956 (No.74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of 1976):- (i) is disputed by a dealer and the dispute is pending before the High Court for adjudication; (ii) hardship is being caused to a dealer due to any order passed under any of the provisions of the Act. The dealer may apply for the settlement of the amount of tax, interest and penalty to the Settlement Authority (2) an application for settlement of the amount shall be submitted in the form and the manner as may be prescribed. (3) The dealer shall pay,- (i) the undisputed amount of tax in full and twenty five perce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y shall pass settlement order on every application indicating the balance amount of interest and penalty waived on settlement. (6) The Settlement Authority may remand the case wherever it thinks fit. (7) An order of settlement shall not form the basis for any claim by the applicant in cases other than the case in which such settlement order has been passed. (8) No penal action against the applicant under any Act administered by the department shall be initiated after an order of settlement has been passed under this section. The dealer also shall not be entitled to refund of any amount or any other benefit under any Act afterwards. The petitioner has already approached to the Settlement Authority under Section 24-B and as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this petition in terms of the directions issued by this Court in M/s. Surjeet Auto Agency (supra). The aforesaid directions shall be applicable in the case of the petitioner for the assessment year 2008-09 in respect of recovery of the entry tax. We also direct the respondent No.3 to settle the matter of the petitioner expeditiously as far as possible within a period of 60 days from the date of receipt of the copy of this order and to communicate this decision to the petitioner forthwith. It is made clear that this Court has not expressed any opinion on merits of the case and the respondent No.3 shall be free to deal and decide the matter of the petitioner in accordance with law. No order as to costs. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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