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2021 (5) TMI 372 - HC - VAT and Sales TaxQuantification of arrears of tax - basis of the rejection is that the petitioner was not a 'dealer' as required under the Settlement Act and also that the amount paid did not satisfy the condition that 90% of the settlement amount has to be remitted along with the application - HELD THAT:- The learned revenue counsel was directed to serve copies of the assessment orders upon the petitioner in order that one may obtain clarity on the demands raised. This was specifically for the reason that the records of assessment were not available with the petitioner since he is not the original defaulting assessee and just the purchaser of the property in question. The revenue had also not also indicated clearly either in the impugned order or in the communications leading to the passing of the impugned orders the details and breakup of the original tax, interest and penalty. Thus, it was felt that furnishing of the assessment orders would provide clarity as required. On 25.01.2021, learned revenue counsel confirmed that orders of assessment were available only for two years i.e. 1994-95 and 1995-96 and efforts were ongoing to procure the remaining orders. Since the existence of valid orders of assessment passed under the provisions of the Act is a pre-condition for raising of a demand, time was granted to the Department to produce the other orders as well. On 18.03.2021, I have recorded that despite a final opportunity having been granted to the revenue to produce orders of assessment for the periods barring 1994-95 and 1995-96, no orders were produced and only more time had been sought for undertaking an extensive search. Costs were imposed and time as sought for was granted. The petitioner falls within Section 7(b) of the Settlement Act and the 90% payable would have to be computed in line therewith as has been done by the designated authority. The sum total of the demand thus is of a amount of ₹ 13,04,279/-. As against the amount of ₹ 13,04,279/-, the petitioner has admittedly remitted a sum of ₹ 27,46,034/-, which is more than double of the demand payable - petition allowed.
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