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TMI Blog2007 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ict or further dispute, is entitled to file an application under section 5 of the 2002 Act as the first respondent-assessee is fulfilling the requirement under section 4 of the 2002 Act. Hence, the petitioner has not made out any case for interference with the order of the Special Tribunal. The writ petition is dismissed. - Writ Petition No. 11059 of 2005 - - - Dated:- 12-9-2007 - RAVIRAJA PANDIAN K. AND CHITRA VENKATARAMAN , JJ. ORDER:- The order of the court was made by K. RAVIRAJA PANDIAN J. In this writ petition the correctness of the order passed by the Tamil Nadu Taxation Special Tribunal is put in issue. By the impugned order, the Tamil Nadu Taxation Special Tribunal set aside the order passed by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esignated authority under the Act, by his order dated October 29, 2002. Questioning the correctness, the first respondent filed O.P No. 1090 of 2002 before the Tamil Nadu Taxation Special Tribunal, which by its order dated June 18, 2003 set aside the order of the petitioner dated October 29, 2002 and directed the petitioner to entertain the application. The learned Government Pleader appearing for the petitioner submitted that as per the provisions of the 2002 Act, the condition precedent for entertaining the appeal is that an appeal or revision has to be pending on the crucial date of February 28, 2002. The appeal pending in this case was not the appeal filed by the first respondent-assessee on the contrary, it was the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 before any appellate authority or revisional authority, as the case may be, and pending before such authority on or before the date of making an application under section 5; (ii) against which an order in appeal or revision is received by the dealer on or before the 15th day of February 2002 and further appeal or revision is filed and pending before making an application under section 5. Explanation. For the purpose of this Act, appeal or revision shall not include writ or writ appeal. (2) Notwithstanding anything contained in sub-section (1), an applicant shall not be eligible to make an application for settlement of arrear of tax, penalty or interest in dispute in respect of any period under the relevant Act for which the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end there. The State having filed an appeal to the second appellate authority, the Tribunal, questioning the correctness of the order passed by the first appellate authority, the Appellate Assistant Commissioner, in the event of the State succeeding in the appeal, the first respondent-assessee has to pay the tax, other tax component and penalty as per the decision of the second appellate authority. The first respondent, in order to avoid hassle, filed an application under section 5 of the Act and offered to pay 50 per cent of the disputed amount in the second appeal, which is in a way favourable to the State also. The Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 came to be enacted for the purpose of expeditious settlement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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