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TMI Blog2010 (12) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent per annum on the said amount of of the arrears of tax. On payment of the same, the balance of arrears of tax, interest and penalty would stand waived as per the provisions of the Act. Rightly, the petitioner has worked his calculation in the application in form I dated March 31, 2009. Consequently, going by section 7(b) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, no hesitation in setting aside the order dated August 5, 2010 demanding further payment by way of interest on the belated payment of tax, which, evidently, is contrary to section 7(b) of the Act. Appeal allowed. - W.P. No. 24684 of 2010 - - - Dated:- 2-12-2010 - CHITRA VENKATARAMAN , J. ORDER:- Mrs. CHITRA VENKATARAMAN J. The petitioner c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed August 5, 2010, the Joint Commissioner passed the impugned order, wherein he stated that the petitioner has to pay a sum of Rs. 2,87,962 towards tax and interest as detailed in the said order. Hence, the petitioner was directed to make the payment. However, as the petitioner had paid a sum of Rs. 2,34,565 as per section 7(b) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, the application filed by the petitioner for samadhan was rejected by the Joint Commissioner in the said impugned order. The petitioner made a representation on August 30, 2010, requesting the first respondent to accept the application filed under section 6(3) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008. However, by proceedings dated Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess of the tax admitted as per the returns filed for the year with the corresponding arrears of penalty and interest, the applicant shall pay one third of such arrears of tax pending collection on the date of application along with interest at six per cent per annum on the arrears of tax and on such payment of tax, the balance of tax and interest and the entire penalty shall be waived. Going by the said provisions, the intending assessee availing of the Samadhan Scheme has to pay of the arrears of tax with interest at six per cent on the arrears of tax, that on the payment of the same, the petitioner is entitled to have the balance of arrears of tax, interest and penalty, which includes the interest payable on the belated payment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in form I dated March 31, 2009. Consequently, going by section 7(b) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, I have no hesitation in setting aside the order dated August 5, 2010 demanding further payment by way of interest on the belated payment of tax, which, evidently, is contrary to section 7(b) of the Act. In the circumstances, I have no hesitation in quashing the order of the second respondent, thereby allowing the writ petition. The second respondent is hereby directed to accept the application submitted in form I and issue the certificate of settlement as per the provisions of the Tamil Nadu Sales Tax (Settlement of Arrears) Act (Act 60 of 2008). No costs. Consequently, connected miscellaneous petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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