9911796707
TMI Blog2009 (10) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... sment were passed under the Tamil Nadu General Sales Tax Act, 1959, in respect of the assessment years 1989-1990 to 1993-1994, on various dates in the years 1990, 1991, 1992, 1993 and 1994. The original orders of assessment were revised under section 16 in the year 1994, in respect of the assessment years 1989-90 to 1992-93. The petitioner filed appeals first before the Appellate Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent. But since the second respondent expressed a doubt, the petitioner was directed to approach the first respondent. At that time, the petitioner was informed about a clarification issued by the first respondent on January 23, 2009, as per paragraph 4 of which the petitioner was not entitled to the benefits of the settlement Scheme. Therefore the petitioner has come up with the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to cases where the original orders of assessment are set aside and matter remitted back for a fresh order. Query No. 4 and the answer thereto, found in the said circular dated January 23, 2009, which is impugned in one of the writ petition, reads as follows: "Query 4: As per section 2(1)(b) of the Act, 'arrears' relate to tax, penalty and interest for which assessment has been mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which the assessment was made. The definition reads as follows: "(b) 'arrears of tax, penalty or interest' means- (i) tax including additional sales tax, surcharge, additional surcharge and Central sales tax, payable by an applicant upon assessment under the relevant Act; or (ii) penalty payable by an applicant under the relevant Act; or (iii) interest payable by an applicant unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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