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2017 (12) TMI 537 - HC - VAT and Sales TaxDefective application - application for waiver of penalty - Exemption from payment of tax - Held that: - In somewhat similar circumstances, the Hon ble Division Bench in the case of Chetak Timber Products (P) Ltd., vs. Joint Commissioner and another [2014 (9) TMI 72 - MADRAS HIGH COURT], held that when there is a defective application, the Designated Authority should return the application for rectification. The reason assigned by the first respondent to state that the petitioner s application does not comply with the conditions of the Samadhan Act, is incorrect and for all practical purposes, the payment effected by the petitioner by paying 10% of the penalty and 25% of the interest as provided for under Section 7(c) of the Samadhan Act, should date back to 13.11.2006 - the matter is remanded to the first respondent for fresh consideration, who shall take on file the application for settlement - appeal allowed by way of remand.
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