9911796707
TMI Blog2011 (12) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ive action shall be taken against the petitioner in respect of dues for the assessment years 2003-04 to 2006-07 . - W.P. No. 10551 of 2011 - - - Dated:- 12-12-2011 - KRISHN KUMAR LAHOTI AND VIMLA JAIN (SMT), JJ. For the Appellant : Mukesh Agrawal For the Respondents : Samdarshi Tiwari, Government Advocate, ORDER :- Shri Mukesh Agrawal, counsel for the petitioner. Shri Samdarshi Tiwari, Government Advocate, for the State. The petitioner has sought the following reliefs: (1) It is, therefore, most respectfully prayed that the honourable court may kindly declare the recovery proceedings initiated by the Commercial Tax Department for the period 2003-04, 2006-07, as illegal, void and bad in law; (2) May kindl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity for settlement of the matters. It is also brought to our notice that sections 24B and 24C of the VAT, 2002, have been incorporated in the statutory rule on August 10, 2010 itself which is a new procedure prescribed under the Act. As per procedure prescribed in section 24C of the Act, sometime is required to the authority to decide the dispute between the parties. For ready reference, we quote sections 24B and 24C of the VAT Act which read as under: 24B. Application for settlement of cases.-(1) Notwithstanding anything to the contrary contained in this Act, if any amount of tax, interest and penalty under the Madhya Pradesh General Sales Tax Act, 1958 (No.2 of 1959) (Repealed Act), the Madhya Pradesh Commercial Tax Act, 1994 (No. 5 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant. (3) The dealer shall submit an application for withdrawal of the case pending before the High Court and a copy thereof shall be submitted to the settlement authority before the issue of order of settlement. (4) If the amount required to be deposited under sub section (2), has already been deposited by the dealer, the settlement authority shall pass an order of settlement. If the amount deposited is less than the amount decided by the settlement authority. The balance amount shall be deposited by the dealer within the time as may be decided by the settlement authority. On receipt of proof of payment of the balance amount, the settlement authority shall pass an order of settlement. (5) The settlement authority shall pass a sett ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
