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TMI Blog2015 (1) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the benefit of the Samadhan Act by subsequent proceedings related to the computation of the amount demanded in the demand dated 22.2.2011 and the same was put to rest after the petitioner effected payments on 28.4.2012. Therefore, by a mere change of officer, now the clock cannot be set back and the petitioner's applications cannot be rejected, when the same were already entertained, the amounts demanded and the only dispute which was with regard to the quantum. Therefore, the impugned proceedings are vitiated on the ground that the procedure contemplated under the Act does not provide for passing such an order at such stage. Accordingly, the writ petitions are allowed and the impugned proceedings are quashed. - Decided in favour of assessee. - W.P.Nos.25875 & 25876 of 2014 - - - Dated:- 17-10-2014 - MR. T.S.SIVAGNANAM, J. For the Petitioner : Mr.C.Venkatraman For the Respondent : Mr.A.R.Jaya Prathap Government Advocate ORDER In both these writ petitions, the petitioner has challenged the order passed by the first respondent dated 21.1.2013 rejecting the petitioner's applications filed under the provisions of the Tamil Nadu Sales Tax (Settlement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This was followed by another representation dated 22.4.2012. The petitioner, by letters dated 28.4.2012, paid a sum of ₹ 12,381/- and another sum of ₹ 54,014/-. It is thereafter the impugned proceedings have been issued stating that the petitioner is not entitled to the benefit of the Samadhan Scheme. These orders are impugned in these writ petitions. 3. Heard the learned counsel for the parties and perused the materials available on record. This Court in the case of Cheran Cements Limited v. Joint Commissioner (CT), Trichy Division and another in W.P.(MD)Nos.5638 of 2014 etc., batch dated 3.9.2012 considered the scope of the Samadhan Act and as to how the Scheme of the Act operates and at this stage, it will be useful to refer to the relevant portions of the order in the writ petitions, as follows:- ''18.........The Act provides for settlement of arrears of tax, penalty or interest pertaining to sales tax and the matter connected therewith or incidental thereto. The Act came into force on 26.09.2011. Section 2(1)(a) defines 'applicant' to mean the dealer as defined in the relevant Act. The 'relevant Act' has been defined unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the particulars furnished in the application made under section 5 with reference to all relevant records and determine the amount payable at the rates specified in section 7. (2) The designated authority shall demand further amount payable by the applicant in the form prescribed, if the amount paid by the applicant along with application falls short of not more than ten per cent of the amount determined under sub-section (1). (3) If the applicant has not paid ninety per cent of the amount payable under section 7 along with the application, the designated authority shall summarily reject the application. (4) The amount determined under sub-section (1) shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee, and, if such part is fifty paise or more, it shall be rounded off to the nearest rupee, and if such part is less than fifty paise, it shall be ignored. 7. Rate applicable in determining amount payable. - The amount payable by the applicant and to be waived shall be determined as follows:- (a) Where it relates to arrears of tax which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding arrears of tax pending collection on the date of application, the amount which the applicant has to pay under each of the clauses have been mentioned. 22. Therefore, the applicant, while submitting application under Section 5 has to calculate the amount payable as per the rates mentioned in Section 7(a) to (d) and remit the same and file proof of payment along with application. A separate application is required to be filed for each assessment. If any application or revision is pending, then the applicant has to forward the copy of the application to the said authority in terms of Section 5(3). Therefore, at the first instance, the onus lies on the dealer/applicant to determine the payment payable under Section 7. We have noticed that under Section 7, it is a rate applicable for determining the amount payable, which at the first instance is on the dealer/applicant. In terms of Section 6(1), the designated authority is bound to verify the correctness of the particulars furnished in the application made under Section 5 with reference to all relevant records and determine the amount payable at the rate specified in Section 7. 23. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 8 of the Act deals with settlement of arrears and issuance of certificate. If the authority is satisfied about the payment of amount determined under Section 6(1), by an order, settle the arrears of tax, penalty or interest and issue a certificate in such form as may be prescribed, and thereupon the applicant shall be discharged from his liability or interest. In terms of sub-section (2) to Section 8, the designated authority, for reasons, to be recorded in writing, may refuse to settle the arrears of tax, penalty or interest and such orders shall be passed after giving reasonable opportunity to the applicant to show-cause against such refusal. In terms of sub-section (3) to Section 8, the authority notified by the Government may, at any time, within ninety days from the date of issuance of certificate under sub-section (1) of Section 8 by the designated authority, modify the certificate by rectifying any error apparent on the face of the record. Therefore, the applicant to be entitled to certificate under Section 8(1) has to first satisfy the designated authority about the payment of the amount determined under sub-section (1) to Section 6. Even if the applicant satisfies such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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