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2015 (1) TMI 723 - MADRAS HIGH COURTBenefit of the Samadhan Scheme under Samadhan Act - Representation raised on computation done under Scheme - Subsequent denial of benefit inspite of fact that benefit approved earlier - Held that:- Scheme of the Samadhan Act has provided necessary checks and balances and it is not as if as and when applications are filed under Section 7, they are automatically accepted. The first stage by which the designated authority has an opportunity to throw out an application is while examining the same under Section 6 of the Act. In the instant case, the petitioner's applications were examined and the authority was satisfied that the petitioner is entitled to the benefit of the Scheme and therefore orders were passed on 22.2.2011 demanding payment from the petitioner under Section 6(2) of the Act. The petitioner was granted seven days time. The petitioner disputed the computation by submitting representations. The first respondent neither resiled from his decision nor took any decision to state that the petitioner was not entitled 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.
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