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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 ..... heme. The said Scheme contemplates payment of liability which is deferred. Therefore, to that extent it cannot be said that the petitioner was in arrears of tax within the meaning of Section 24 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002. However, to the extent the petitioner was in arrears of tax outside deferral scheme, the petitioner is entitled to the benefit thereof. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming concession for inter-state sale and Form-XVII declaration. The petitioner preferred appeal before the Appellate Deputy Commissioner. There is no dispute on this. 7. Meanwhile, the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 came into force w.e.f. 26.05.2002 which entailed an assessee to settle dispute relating to arrears of tax, penalty or interest as the case may be under the TNGST Act, 1959, the repealed TN Sales Tax (Surchage) Act, 1971, the Tamil Nadu Additional Sales Tax Act, 1970 and the Central Sales Tax Act, 1956. 8. Taking advantage of the above scheme, the petitioner filed the following applications in Form-I in terms of Section 5 of the aforesaid Act, as detailed below :- WP. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement 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. The learned counsel for the petitioner further submits that the application for deferral were filed during the month of July and August 2002 as detailed in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained 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)penalty payable by an applicant under the relevant Act, or (iii)interest payable by an applicant under the relevant Act, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 benefit of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 to the petitioner qua non deferr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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