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TMI Blog2013 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... lication before the settlement Authority to settle the cases under Section 24-B of the Act. Thus to dispose of this matter with the directions to the settlement Authority to expedite the matter within a period of 6 months from the date of this order but not later than 30th June, 2012 & 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 to 2006-07 & any amount not disputed by the petitioner shall be deposited by the petitioner as per provisions as contained under Section 24-B and 24-C within a period of 30 days from today. - W.P.No.17965/2012 - - - Dated:- 22-11-2012 - KRISHN KUMAR LAHOTI AND SMT.VIMLA JAIN JJ. Shri Mukesh Agrawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, the Assessing Authority may be directed not to take any action against the petitioner for recovery of the dues. Shri Samdarshi Tiwari, learned Government advocate, submitted that respondents have already submitted an undertaking before this Court on 7.7.2011 that the respondents shall not take any action for cancellation of the registration of the petitioner during the pendency of the aforesaid application. Now reply has been filed. It is also submitted by Shri Tiwari that the aforesaid settlement may take about six months as various assessment orders are under consideration of the Settlement Authority. It is submitted that a period of 6 months from today, be provided to the Authority for settlement of the matters. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication under clause (i) of sub-section (1); (ii) the full undisputed amount of tax in case of application under clause (ii) of the sub-section (1) before submission of the application. Section 24(Sic 24C) Procedure on receipt of an application. (1) The Settlement Authority shall pass an appropriate order, including waiver of the whole or part of the interest and the penalty levied and included in the amount payable by the dealer, on every application for settlement after affording an opportunity of hearing to the dealer. (2) The Settlement Authority shall consider the application and the submissions, if any made before them by the dealer and thereafter decide the amount to be deposited by the applicant. (3) The dealer shall submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the matter in accordance with law. Section 24-(8) {Sic 24-C(8)} provided that after settlement of the dispute no penal action shall be initiated against 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. In view of the aforesaid, we find it appropriate to dispose of this matter with following directions:- (i) That, 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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