9911796707
TMI Blog2013 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... action shall be taken against the applicant. It is submitted that respondent No.4 may be directed to decide the aforesaid application expeditiously. Shri Samdarshi Tiwari, learned counsel for respondents submitted that within a period of four weeks, aforesaid application would be considered and decided by the respondent No.4 in accordance with law. In an identical matter Writ Petition No.10551/2011 M/s Surjeet Auto Agency Vs. State of M.P. & others decided on 12.12.2011, a Division Bench of this Court considering similar controversy held thus:- "The case of the petitioner is that as per Section 24-B of the M.P. Value Added Act, 2002, the petitioner has moved an application before the competent Authority for settlement of its case for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Application for Settlement of cases. (1) Notwithstanding anything to the contrary contained in this Act, if any amount of tax, interest and penalty under the Madhya Pradesh General Sales Tax Act, 1958 (No.2 of 1959) (Repealed Act), Madhya Pradesh Commercial Tax Act, 1994 (No.5 of 1995) (Repealed Act), Madhya Pradesh VAT Act, 2002 (No.20 of 2002), Central Sales Tax Act, 1956 (No.74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of 1976):- (i) is disputed by a dealer and the dispute is pending before the High Court for adjudication; (ii) hardship is being caused to a dealer due to any order passed under any of the provisions of the Act. The dealer may apply for the settlement of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance amount shall be deposited by the dealer within the time as may be decided by the Settlement Authority. On receipt of proof of payment of the balance amount, the Settlement Authority shall pass an order of settlement. (5) The Settlement Authority shall pass settlement order on every application indicating the balance amount of interest and penalty waived on settlement. (6) The Settlement Authority may remand the case wherever it thinks fit. (7) An order of settlement shall not form the basis for any claim by the applicant in cases other than the case in which such settlement order has been passed. (8) No penal action against the applicant under any Act administered by the department shall be initiated after an order of settlement ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
