TMI Blog2015 (3) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in this regard. Now, the petitioner wants to take advantage of Section 7(a) alone whereas, the authorities, in the case on hand, have invoked 7(a) and 7(c) of the Act together. Therefore, he has come forward with these Writ Petitions for the relief stated earlier. On the date of entering into the settlement enquiry, there was proceedings pending before the Assistant Commissioner, Karur. Such argument cannot be accepted for the reason that there is a provision to the effect that which shall be deemed to have been withdrawn from the date of making of application under sub-section(1) of Section 5. - There is no infirmity or illegality in the orders impunged in these Writ Petitions - Decided against Assessee. - W.P(MD).Nos.4156 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they are already several financial constraints. 4. Mr.R.Karthikeyan, learned Additional Government Pleader, through the impugned order would contend that the Petitioner Company knowing fully well that on the date when he applies for the Settlement, necessarily, he has to comply with the mandatory provisions, namely, Section 6 and 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011. (for short 'the Act'). Conveniently, the petitioner company had paid the lesser amount and claiming the Settlement Certificate as if the Petitioner Company has paid the amount as per the Best Assessment Order, which is far below than the actual amount to be remitted as prescribed in the Act. 5. To lay on emphasis this fact, he brings t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany and thereafter, directed the authorities concerned to pass orders afresh. The learned Additional Government Pleader would point out that the orders impugned in these Writ Petitions are passed after giving opportunity of hearing to the petitioner company. In any view of the matter, when the petitioner company fails to comply with the norms laid down in the Settlement Scheme, he becomes ineligible in availing the Scheme itself. Therefore, rightly, the respondents have rejected the claim of the Petitioner Company. 7. Heard both sides. By consent, all the Writ Petitions are taken up. 8. In the case on hand, the petitioner company's properties is sought to be auctioned by tomorrow. Further, it is stated by the learned counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to arrears of tax, which was admitted as tax due as per return filed for the year with corresponding arrears of penalty and interest, the applicant shall pay the entire arrears of tax pending collection along with interest at seven and a half per cent per annum and on such payment, the balance of interest and the entire penalty shall be waived. d) Where it relates to arrears of penalty or interest or both and where there is no corresponding arrears of tax pending collection on the date of application, the applicant shall pay ten per cent of the penalty and twenty-five per cent of interest, the balance of penalty and interest shall be waived. 9. Reading of above-said Clause makes it very clear that before even filing of Settlement, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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