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TMI Blog2007 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... to avoid further conflict 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. 1842 of 2005 - - - Dated:- 4-10-2007 - 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent as to why the appellate order holding that the assessee was entitled to exemption should not be revised by invoking the suo motu revisional power. The assessee have also filed their objection and the revision is pending consideration before the Joint Commissioner. While that being so, the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 (hereinafter referred to as, the 2002 Act ) came to be enacted and the first respondent/ assessee opted to settle the dispute in terms of the said Act and made an application for settlement under section 5 of the 2002 Act. The said application was rejected by the petitioner, the designated authority under the Act by his order dated October 29, 2002 to the effect that there was no provision availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of dispute is correct. The order of the Special Tribunal is against the very Scheme of the Act. However, learned counsel for the first respondent-assessee argued for sustaining the impugned order of the Special Tribunal. We heard the learned counsel on either side and perused the materials available on record. Section 4 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 reads as follows: 4. Eligibility for settlement. (1) Subject to the other provisions of the Act, an applicant may make an application for settlement of arrear of tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act, (i) against which an appeal or revision has been filed on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terminology appeal or revision used in that provision did not distinguish the appeal or revision filed by the assessee as against the appeal or revision initiated by the State. Pendency of appeal or revision before the appellate authority is the only pre requisite but at whose instance the appeal or revision was pending cannot be regarded as a pre requisite, on the reading of sub-section (1)(i) of section 4. The other contention that when there was no tax liability on the part of the first respondent-assessee since the first appellate authority has granted the relief in his favour and thus he is not entitled to invoke the provisions of the 2002 Act, also cannot be accepted. It is true that the first respondent has succeeded before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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