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2016 (9) TMI 870 - MADRAS HIGH COURTRejection of order of settlement commission - Tamil Nadu Sales Tax [Settlement of Arrears] Act [29 of 2011] - procedure to be followed before passing any decision by settlement commission - proper verification of the application as per provision Section 6 of the Act - is the order passed by settlement authority valid which has been passed without following the procedure contemplated under the Act and has lost sight of the object with which the Settlement Act was enacted? - Held that: - the decision in the case Cheran Cements Limited Vs Joint Commissioner [CT], Trichy Division, Trichy and Another [2014 (11) TMI 878 - MADRAS HIGH COURT] is relied upon. No procedures have been followed and the impugned order suffers from very serious procedural defects and this is a good ground to interfere with the impugned order. Matter remanded to the respondent for fresh consideration in terms of the provisions of the Settlement Act, after affording an opportunity of personal hearing to the petitioner to produce Books of Accounts and relevant records for the purpose of verifying the correctness of the particulars furnished by the petitioner in the application made under Section 5 of the Settlement Act and the computation made by the petitioner under Section 7 of the Act. The respondent shall pass final orders, on merits and in accordance with law, within a period of three months - petition allowed - decided in favor of petitioner.
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