9911796707
TMI Blog2009 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... e and to direct the second respondent to issue the settlement certificate, under Section 8 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008. 2. It has been stated that the petitioner is a manufacturer and dealer in tooth powder. The registered trade marks of his products are "Gopal Tooth Powder", "Anjol Alluppu Marundu" and "Jet Tooth Powder", registered under the Trade and Merchandise Act, 1958, having Registration No.129120, 195639 and 320132, respectively. 3. The petitioner had entered into an agreement with M/s.Muthu Agencies for a licence to use the Trade Mark. As per the agreement, the rights conferred on M/s.Muthu Agencies are limited. Therefore, there is no absolute transfer of the right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the Assessing Authority, with a direction to keep the assessment pending, till the out come of the decision of this Court, in W.P.No.6870 of 2001. 6. On dismissal of the writ petition, the Assessing Officer had restored his earlier order and passed an assessment order, dated 10.4.2007, for the assessment years 1988-1989 to 1999-2000 and 2002-2003 to 2005-2006, without disturbing the earlier demand raised before 1.4.2002. Subsequently, the assessment orders passed by the Assessing Officer was challenged before the First Appellate Authority, in A.P.No.170/2004, 69/2005, 40/2006, 338/2006 and 11/2007 to 124/2007. 7. The First Appellate Authority had once again set aside the assessment and remanded it back to the Assessing Authority, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of a clarification, had issued Letter No.Drafting Cell-1/51872/2008, dated 7.1.2009, informing the petitioner that when orders are set aside and remanded back for fresh disposal, further orders passed by the Assessing Officer would only be an order, either under Section 12 or under Section 16 of the Tamil Nadu General Sales Tax Act, 1959. Therefore, the demand raised, subsequent to 1.4.2002, would not qualify for settlement under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008. In such circumstances, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 10. In the counter affidavit filed on behalf of the respondents, it has been stated that, under the Tamil Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order, dated 31.12.2008. 13. It has been further stated that the petitioner had represented before the Principal Secretary and Commissioner of Commercial Taxes to settle the arrears under the Samadhan Scheme, with reference to the order, dated 11.2.2002, passed for all the years, even though these orders were set aside and remanded back to the Assessing Officer, on 25.4.2003. Pursuant to the remand order, assessments were revised, on 10.4.2007, which were again set aside, on appeal and remanded, on 14.9.2007. The revision made on the same issue for the year 1988-1989, levying taxes on royalty receipts has also been confirmed by this Court, in its order, dated 30.9.2008, in R.A.No.43/2004. Pursuant to the remand, dated 14.9.2007, and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Secretary and Commissioner of Commercial Taxes and two others ) had held that, when an order of assessment is set aside on appeal and the matter is remanded back to the Assessing Authority, the fresh order passed by the said Assessing Authority would, in fact, substitute the original order. Therefore, the date of the order, merely, because it was passed after the remand, cannot deprive the petitioner of the benefits of the Scheme, which were available to other similarly situated persons. 16. It had also been held that when the remand made by the appellate authority is based on the fact that the original assessment order is not proper, the benefits that would have been available to the petitioner, under the Scheme, cannot be denied to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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