9911796707
TMI Blog2003 (9) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... to quash the same and to direct the second respondent to issue to the petitioner, Certificate of Settlement under the Samadhan Scheme under the Tamil Nadu Sales Tax, Entertainments Tax and Luxury Tax (Settlement of Disputes) Act, 1999 (Tamil Nadu Act No. 12 of 1999). 2.. The following facts are sufficient to dispose of this petition. The petitioner was held liable for payment of Tamil Nadu sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stating that there was no provision to condone the delay in payment of tax settled in form II and that the request of the petitioner was not capable of compliance. 4.. Learned counsel for the petitioner contends that when once the provisional certificate is issued under form II, the scheme is finalised and for any delayed payment, the respondent can charge only interest. There is no statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue contends that there is no provision in the Act to condone the delay and hence there was no justification for the petitioner's request to entertain the claim for belated payment of the amount due under the Scheme. 6.. I have considered the submissions of both sides. Apart from the judgment relied on by the learned counsel as aforesaid which emphasises that the period of limitation should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had given nine cheques for the entire amount. However, a sum of Rs. 1,33,000 alone was realised by the department and that the said cheques were issued on the belief that he would get the monies due from his client, namely, Kamatchi Textiles but to the petitioner's dismay, the proprietor of Kamatchi Textiles met with an accident and expired on the spot on August 11, 1999 and hence the cheques w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount without any protest and also considering that no timelimit is specified under form II as mentioned above, the impugned order is liable to be quashed. The respondents are directed to appropriate the amount paid by the petitioner towards the Samadhan Scheme and the petitioner will be entitled to all the benefits arising out of the scheme. The writ petition is ordered accordingly. No costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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