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2018 (11) TMI 4 - HC - VAT and Sales TaxPenal interest for the belated payment of arrears - Eligibility for the settlement under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 - Samadhan Scheme - Second proviso to Section 24(3) of the Tamil Nadu General Sales Tax Act. Held that:- As per the Second proviso to Section 24(3) of the Tamil Nadu General Sales Tax Act, if an appeal/revision is preferred, then the interest payable is postponed till disposal of appeal/revision and after such disposal, it shall be calculated on the amount that becomes due - if a person wants to enroll himself/herself under Samadhan Scheme, then no appeal or revision should be pending. Therefore, the petitioner has moved the Tribunal to withdraw their appeals and after withdrawing the same, the petitioner has approached the first respondent for Samadhan Scheme. However, their plea was negatived, stating that no demand of penal interest is pending against the petitioner in view of the order passed in the revision petition, which, in the opinion of this Court, is not correct. In the case on hand, admittedly, original assessment was made much prior to the cut off date, ie., 01.04.2002, which is not disputed. Therefore, the arrears of tax, penalty or interest in respect of which the petitioner wanted to file an application, related to the assessment made much prior to 01.04.2002 - Therefore, in the opinion of this Court, the subsequent developments cannot deprive the petitioner, the benefits under the Samadhan Scheme. The first respondent is directed to receive the applications of the petitioner for Samadhan Scheme and examine the same, on its own merits and pass appropriate orders, within a period of six weeks from the date of receipt of a copy of this order - Petition allowed.
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