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TMI Blog2009 (1) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rc.C3.14326/2002 respectively dated December 15, 2003 and quash the same as illegal, arbitrary and against the provisions of the Act and further direct the first respondent to issue the certificate of settlement in form IV as per section 8 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002. As the facts are one and the same in all the writ petitions, the writ petition in W.P. No. 6946 of 2004 is taken up as a typical case for discussion and the material facts, which are required to be stated are as follows. The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and an assessee on the file of the second respondent. During the assessment year 1996-97, the petitioner was assessed on a total and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of the certificate of settlement under section 8. In this case, the petitioner has paid the amount on January 6, 2004. However, the designated authority by order dated December 15, 2003 has rejected the application on the ground of non-payment of interest. If at all the payment of interest made by the petitioner can be regarded as belated payment, for which, the petition could not be rejected. The order impugned is thus erroneous and has to be set aside with a direction to issue the settlement certificate. The learned Government Pleader appearing for the respondent argued for sustaining the order of the designated authority. We heard the argument of the learned counsel on either side and perused the materials on record. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted authority about the collection of interest. Thus, from a conjoint reading of the abovesaid provision, it is very clear that if any eligible assessee intends to avail the benefit under the Samadhan Scheme, he has to file his application under section 5 within the timelimit prescribed in form I with the proof of payment of the amount at the rate specified in section 7. Thereupon, section 6 mandates the designated authority to verify the correctness of the particulars furnished in the application with reference to all the relevant records and determine the amount payable at the rate specified in section 7. While so determining, the section directed the designated authority to give credit to the amount paid by the applicant towards arrears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demands dated November 5, 2003 and September 4, 2003, the petitioner was informed that the designated authority has received intimation from the assessing officer by communication dated October 7, 2003 that the amount of interest payable by the petitioner has not been paid. In respect of the demand dated September 4, 2003, as a last chance, the petitioner was given seven days time by notice dated November 5, 2003 to make the payment by putting the petitioner on notice that in default the application filed by him under section 4 of the Act would be rejected. Even after the expiry of time granted in the notice, nothing is forthcoming from the petitioner. Even a request for extension of time has not been made by the petitioner. In that factu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all incorrect statements. For the foregoing reasons, we are of the view that the writ petitions deserve no merit consideration. The petitioner is not entitled to the relief sought for. The writ petitions are dismissed. No costs. The learned counsel for the petitioner submits that now that the State Government has enacted Samadhan Scheme under Act 60 of 2008 and the petitioner is eligible to avail the said scheme, a direction may be given to the authorities concerned to consider the application to be filed by the petitioner under the Act 60 of 2008, for settlement by adjusting the amount paid by the petitioner under the 2002 Act. Having regard to the totality of the circumstances of the case that the amount payable by the petitioner unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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