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2017 (11) TMI 135 - HC - VAT and Sales TaxAdjustment of excess paid tax - Form No.I - Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 - Section 6(4) of the Samadhan Act - Held that: - Section 7(1)(b) of the Act would be relevant as the petitioner has disputed the tax as well as the penalty, in terms of the said provision, the petitioner has to pay 50% of the disputed tax and since he has also disputed the penalty, he has remitted 25% of the 50% of the tax in dispute. The language in the statute is clear that the 25% is not on the penalty imposed, but it is on 50% of the tax in dispute - on a plain reading of Section 7(1)(b) of the Act would show that whatever payments paid towards the disputed tax could very well be reckoned for payment towards the dispute regarding penalty because what is directed to be paid is 25% of such 50% of the tax in dispute - petition dismissed - decided against petitioner.
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