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2018 (1) TMI 1342 - HC - VAT and Sales TaxRejection of Form I submitted by the appellant / writ petitioner - rejection on the ground of non-entertainment - Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 - Held that:- Sub section (3) of section 6 mandates the applicant to remit 90% of the arrears and if the applicant has not paid 90% of the amount payable under Section 7, along with the application, the designated authority shall summarily reject the application - Admittedly, the father of the appellant has paid only 63% of the arrears as against the said mandate of 90% of the arrears - In the considered opinion of this Court, it cannot be termed as mere omission or defect so as to attract Rule 3(5) of the Tamil Nadu Sales Tax (Settlement of Arrears) Rules, 2008. In the considered opinion of this Court, the appellant / writ petitioner has failed to comply with the mandatory provisions and the first respondent, in exercise of the power under Section 6(3) of the Act, has rightly rejected the application - petition dismissed.
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