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2013 (4) TMI 633 - HC - VAT and Sales TaxApplication for Settlement of cases under Section 24-B of the M.P. VAT Act, 2002 - assessee contested against respondent issuing a notice under Section 146 of the M.P. Land Revenue Code for recovery of the amount though the settlement application has been filled - Held that:- Section 24-(8) {Sic 24-C(8)} provided that after settlement of the dispute no penal action shall be initiated against the assessee under any Act administered by the Department after an order of settlement has been passed under this Section. Meaning thereby that a protection is provided to the assessee who had moved an application before the settlement Authority to settle the cases under Section 24-B of the Act. Thus to dispose of this matter with the directions to the settlement Authority to expedite the matter within a period of 6 months from the date of this order but not later than 30th June, 2012 & till the matters are settled by the Authority, no coercive action shall be taken against the petitioner in respect of dues for the assessment years 2003-04 to 2006-07 & any amount not disputed by the petitioner shall be deposited by the petitioner as per provisions as contained under Section 24-B and 24-C within a period of 30 days from today.
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