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TMI Blog2014 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... logs from abroad and sell the same to various dealers in different States against prior orders. For the assessment year 2002-2003, the appellant reported the taxable turnover as Rs. 47,87,674/-. The second respondent, by his assessment order dated 29.10.2010, determined the tax on the said turnover payable by the appellant as Rs. 1,91,507/-. The second respondent also levied a penalty of Rs. 2,87,260/- for the reason that the appellant having effected the sale of timber for Rs. 47,87,674/- and collected CST at the rate of 4%, failed to pay the amount against the CST collected along with the returns filed for the assessment year. Subsequently, the appellant found that it had inadvertently reported the taxable turnover and hence, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.29 of 2011. It is further contended that having not complied with the condition precedent regarding full payment under demand, the appellant cannot plead denial of opportunity and more so, the pendency of the appeal filed by the appellant had no relevance with the impugned order. Hence, the respondents prayed for the dismissal of the writ petition. 2.3. Upon consideration of the rival submissions and the materials available, the learned Judge held that the appellant ought to have paid 90% of the amount payable under Section 7 of the Act and if there was any default, the authority concerned could summarily reject the application under Samadhan Scheme and found that since the balance of the admitted tax payable by the appellant was more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order dated 29.10.2010. The second respondent levied penalty of Rs. 2,87,260/- as the appellant failed to pay the amount against the CST collected at 4%. Challenging the same, the appellant had filed an appeal, which is also pending. In terms of the provisions of the Tamil Nadu Sales Tax (Settlement and Arrears) Act, 2011, the appellant sought to avail the Samadhan Scheme. The first respondent, by his proceedings dated 16.07.2012, rejected the claim of the appellant on the ground of non- compliance of the condition precedent imposed under the Act. 8. Now, we find it necessary to reproduce hereunder the relevant provisions of the Tamil Nadu Sales Tax (Settlement and Arrears) Act, 2011: "Section 6. Determination of amount payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding arrears of penalty and interest, the applicant shall pay forty percent of such arrears of tax pending collection on the date of application along with interest at seven and a half percent per annum thereon and on such payment of tax, the balance of tax and interest and the entire penalty shall be waived. (c) Where it relates to arrears of tax, which was admitted as tax due as per returns filed for the year with corresponding arrears of penalty and interest, the applicant shall pay the entire arrears of tax pending collection along with interest at seven and a half per cent per annum and on such payment, the balance of interest and the entire penalty shall be waived. (d) Where it relates to arrears of penalty or interest or both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules, if the designated authority finds any defect or omission in the applications, he shall return such applications for rectification of the defects within ten days from the date of receipt of the said application. However, in the case on hand, the first respondent, did not do so, but, without considering the said provision, had passed the impugned order and the learned Judge had also confirmed the same. 10. Admittedly, the appellant, on verification of the records, found that it had inadvertently reported the turnover as inter-state sale and hence, the appellant had also filed an appeal before the authority concerned. It is the specific plea of the appellant that had the appellant been provided with an opportunity to rectify the defe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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