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TMI Blog2013 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ered even before the application for Settlement - there was no request for interest earlier, the single Judge had rightly disallowed the claim of interest granting liberty to the respondent and directed the appellants to issue refund voucher - there is no infirmity in the order passed by the single Judge – decided against Petitioner. - W. A. No. 2044 of 2013 & M. P. No. 1 of 2013 - - - Dated:- 18-11-2013 - N. Paul Vasanthakumar And R. Mahadevan,JJ. For the Appellants : Shri. A. R. Jayaprathap Additional Government Pleader (Tax) For the Respondent : Shri. N. Murali JUDGMENT R. Mahadevan, J This Writ Appeal has been preferred against the order of the learned single Judge in W.P.No.23861 of 2010 dated 25.01.2011. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued by the 1st appellant to the respondent demanding penal interest under Section 24(3) of the Act for belayed payment of amount due under the deferral scheme and the same was still pending. Before further action could be taken, the Tamil Nadu Government had promulgated Tamil Nadu Ordinance No.7 of 2008 and floated the Samadhan Scheme. The Rules commemorating the ordinance was published in the Gazette on 31.10.2008. The respondent approached the second appellant under Section 5 of the Scheme for settlement of interest for the Assessment Year 1996-97 on 30.10.2009. Parallely, since the representations seeking refund did not yield any results, the respondent approached this Court in W.P No.18508 of 2010 and the same was disposed of, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim refund and therefore sought for setting aside the orders of the learned single Judge. On the other hand, the learned counsel for the respondent argued that there is no infirmity in the orders of the learned single judge with regard to refund. However, in view of the Section 24(4) of the Act, agitated that the claim of interest is automatic and hence the learned single Judge could have directly allowed the claim of interest. 5. The appellants being entrusted with the job of collecting revenue for the state ought to be more vigilant. If the first appellant had sent the refund voucher as claimed to have been sent by him along with the Form 'C' dated 03.10.2008, the question of claiming interest would not arise. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 9, it is clear that the bar to re-open any proceedings is applicable only in respect of the Certificate issued under Section 8. 8. Section 10 of the same Act reads as follows: Notwithstanding anything to the contrary contained in any provision in the relevant Act, any proceeding or appeal or revision for any period pending before the assessing authority or appellate authority or revisional authority, as the case may be, under the relevant Act in respect of which a certificate is issued under section 8, shall be deemed to have been withdrawn from the date of making of the application by the applicant under sub-section (1) of Section 5. Any order passed by the assessing authority or appellate authority or revisional authority sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application under sub-rule 5 of Rule 3. Apparently, no defect or omission was found with respect to the interest claim and a Certificate was also issued on 06.01.2010. 10. The respondent had approached the second appellant only for settlement of interest in terms of Section 7 of the Settlement of Arrears Act. The scope of the Act is such that, the dealer has been permitted to choose whether to approach the authority or not. The Certificate would cover only the claims relating to any amount quoted in order determining the amount to be paid under the Scheme. The bar emphasised under Sections 9 and 10 shall be applicable only if the dealer wants to claim refund of the amount paid under the Samadhan Scheme and not the refund which was o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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