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2009 (10) TMI 879 - MADRAS HIGH COURTAs per section 2(1)(b) of the Act, 'arrears' relate to tax, penalty and interest for which assessment has been made prior to April 1, 2002 and pending collection on the date of filing of application. If the applicant went on appeal against the entire demand and if the appeal resulted in 'remand' subsequently, i.e., after April 1, 2002, after fresh assessment is made, whether the dealers are eligible under the scheme? - Held that: - When the entire assessment had been set aside on appeal or revision even though the assessment had been made prior to April 1, 2002 it becomes non est since any fresh assessment made and demands raised thereupon subsequently after April 1, 2002 would not be eligible to be covered under this scheme - petition allowed.
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