TMI Blog2014 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the said provision, had passed the impugned order and the learned Judge had also confirmed the same. Admittedly, the appellant, on verification of the records, found that it had inadvertently reported the turnover as inter-state sale and hence, the appellant had also filed an appeal before the authority concerned. It is the specific plea of the appellant that had the appellant been provided with an opportunity to rectify the defects in the taxable turnover reported, the appellant would be in a position to show that the balance of the admitted tax payable should be within 10%. Though the appellant was denied to rectify the same, the learned Judge had not considered the same and rejected the writ petition, which, in our opinion, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Trichy. While so, the State Government introduced the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 [Act No.29 of 2011] with OTS (One Time Settlement) Scheme to expedite the settlement of arrears in the pending cases. In this regard, the second respondent issued a notice to the appellant on 12.03.2012 for payment of tax to the tune of ₹ 76,603/- and interest at ₹ 8,138/-. Thereafter, the appellant filed an application in Form-I as per Rule 3(1) of the Tamil Nadu Sales Tax (Settlement of Arrears) Rules, 2011, along with the remittance of tax of ₹ 57,451/- and also ₹ 5,667/- towards interest by calculating 40% of the arrears towards tax and 7.5% interest after deducting the payment already made at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, dismissed the writ petition. Aggrieved over the same, the appellant has filed the present writ appeal. 3. The learned Counsel for the appellant contended that the impugned proceedings passed by the first respondent had no legs to stand as the same came into existence without issuing any show cause notice to the appellant and the very object of the Scheme itself was defeated by the first respondent, by passing the impugned order and the learned Judge had not considered the same and hence, he prayed for setting aside the order of the learned Judge. 4. Per contra, the learned Special Government Pleader appearing for the respondents argued that since the appellant failed to comply with the condition precedent, he was not made to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of the particulars furnished in the application made under Section 5 with reference to all relevant records and determine the amount payable at the rates specified in Section 7. (2) The Designated Authority shall demand further amount payable by the applicant in the form prescribed, if the amount paid by the applicant along with Application falls short of not more than ten per cent of the amount determined under sub-section (1). (3) If the applicant has not paid ninety per cent of the amount payable under Section 7 along with the application, the Designated Authority shall summarily reject the Application. *** Section 7. Rate applicable in determining amount payable. The amount payable by the applicant and to be waived shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collection on the date of Application, the applicant shall pay ten percent of the penalty and twenty-five percent of interest, the balance of penalty and interest shall be waived. *** Section 8. Settlement of arrears and issue of certificate. (1) The Designated Authority shall, on being satisfied about the payment of the amount determined under sub-section (1) of Section 6, by an order, settle the arrears of tax, penalty or interest and issue a certificate in such form as may be prescribed, and thereupon, the applicant shall be discharged from his liability to make payment of the balance amount of such arrears of tax, penalty or interest. Separate certificate shall be issued in respect of each Application. (2) The Designated Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant would be in a position to show that the balance of the admitted tax payable should be within 10%. Though the appellant was denied to rectify the same, the learned Judge had not considered the same and rejected the writ petition, which, in our opinion, warrants interference. 11. On this aspect alone, we find that the order of the learned Judge is liable to be interfered with and accordingly, the same is liable to be set aside. 12. In fine, the writ appeal stands allowed and the order of the learned Judge is set aside. Consequently, the writ petition filed by the appellant is allowed, setting aside the impugned order passed by the first respondent. The appellant is directed to produce the relevant working sheet before the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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