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TMI Blog2020 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... han Application filed by the petitioner to settle the arrears of tax under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002. 4. Aggrieved by the order of rejection vide Ref.No.A11/8241 & 9126 to 9129/2002 dated 16.06.2005, the petitioner filed these writ petitions. On the other hand, the respondent submitted that these writ petitions were not maintainable either on facts or on law. 5. The petitioner was under the Interest Free Sales Tax Deferral Scheme. Assessment orders were passed for the period covered under the deferral scheme and non deferral scheme for the assessment years 1996-1997, 1997-1998 and 1998-1999 respectively. 6. Dispute arose on account of failure on the part of the petitioner to submit "C" form for claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 for the tax due both under deferral and non deferral scheme. 10. The learned counsel for the petitioner submits that as per Rule 3(5) of the Tamil Nadu Sales Tax (Settlement of Disputes) Rules, 2002, if the designated authority finds any defect or omission in the application he has to return the application for rectification of the defect or for supplying the omission and to represent. This notice according to the petitioner ought to have been issued within 10 days from the date of receipt of the application. 11. According to the petitioner, these notices were beyond the period of limitation prescribed under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 and Tamil Nadu Sales Tax (Settlement of Disputes) Rules, 2002. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Explanation - For the purpose of this Act, appeal or revision shall not include writ or writ appeal. (2) Notwithstanding anything contained in sub-section (1) an applicant shall not be eligible to make an application for settlement of arrear of tax, penalty or interest in dispute in respect of any period under the relevant Act for which the appeal or revision has been finally heard by the appellate authority or the revisional authority, as the case may be." 15. The expression "arrears of tax also" has been defined in Section 2(b) which reads as follows :- "2(b) "arrears of tax, penalty or interest in dispute" means - (i)tax, by whatever name called, payable by an applicant upon assessment under the relevant Act, or (ii)penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the petitioner was in arrears of tax outside deferral scheme, the petitioner is entitled to the benefit thereof. 19. The Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 also does not expressly preclude an assessee from availing the benefit of the Samadhan Scheme, who were under the Interest Free Sales Tax Deferral Scheme for the amounts which were outside deferral period. Since the petitioner was in arrears of tax determined by the assessing officer for the non-deferral period, benefit of Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 cannot be denied to the petitioner. 20. The petitioner is entitled to settle the arrears of tax qua non deferral amount alone. Therefore, to the extent the impugned order denying the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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