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2016 (10) TMI 369 - SUPREME COURT

2016 (10) TMI 369 - SUPREME COURT - TMI - Settlement of arrears under the 'Samadhan Scheme' - delay in refund - prayer for grant of interest - Held that:- The amount was deposited by the appellant way back in the year 2008 who had purchased the property in auction. This auction has been held to be illegal as proper procedure was not followed. That was not the fault of the appellant. The appellant's money got stuck for all these years. When he was denied the benefit of the auction purchase despit .....

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thin a period of three months. - We make it clear that, in case, the property is to be ultimately sold for realising the dues payable to respondent No.2, the respondent No.2 shall be entitled to recover the aforesaid interest as well which would be paid to the appellant. - Civil Appeal Nos. 9234-9250 of 2016 (Arising out of SLP (C)Nos. 13807-13823 of 2016) - Dated:- 9-9-2016 - A. K. Sikri And N. V. Ramana, JJ. For the Petitioner : Ms. Mahalakshmi Pavani, Sr. Adv. Mr. G. Balaji, Adv. Ms. Shiv .....

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and K.K. Karunakaran. All of them were shareholders in the company and the land was to the extent of about 3.82 acres in Survey No. 235/6B of Kullallkundu Village, Taluk Nilakottai, District Dindigul. The company was granted the facility of deferred payment of sales tax by the Government of Tamil Nadu for the period from 29.05.1994 to 28.05.2003. The facility was governed by an agreement dated 27.09.2004 entered into between the company and the Assistant Commissioner of Commercial Taxes (East). .....

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pany gave a reply dated 25.01.2002 pointing out that it had become a sick industrial undertaking and that it had applied to the Government for rehabilitation. However, the Commercial Tax Officer, made a demand on 22.01.2002 for payment of arrears of sales tax to the tune of ₹ 45,67,264/-. Since the company could not pay the amount, the Deputy Commercial Tax Officer initiated revenue recovery proceedings by issuing a sale notice dated 30.07.2004. The said notice was challenged by the compan .....

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sed of on 21.07.2007 directing the company to file objections to the notice within four weeks. Since the company did not submit objections within the time, a sale notice was issued by the Deputy Commercial Tax Officer on 12.03.2008. On 19.03.2008, an auction was conducted. On 26.03.2008, the Deputy Commissioner (Commercial Taxes) approved the highest bid of one K. Govindraj/ appellant herein and sale certificate was issued on 21.04.2008. Immediately, a writ petition being WP(MD) No. 3847 of 2008 .....

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and sale certificate on the ground that his personal property, which was not the property of the company, has also been sold in public auction, without the authority of law. All these writ petitions were taken up together and by common order dated 17.09.2008 these were allowed on the following grounds: (1) There was a total violation of Section 36 of Tamil Nadu Revenue Recovery Act, 1864, inasmuch as the sale took place within a period of seven days from the date of sale notice, as against the .....

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s of the State by the company. Then the High Court observed that one of the shareholders of the company had filed an affidavit of undertaking, agreeing to pay a sum of ₹ 45,67,264/- together with poundage (wrongly mentioned as interest) at 5% as a pre-condition for setting aside the sale. The High Court directed the company also to deposit, as per the undertaking. At the same time, the High Court left it open to the company to move the Government for waiver of interest due to the declarati .....

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2 and 633 of 2008. The appeals filed by the Company were later withdrawn by it. In the meantime, the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, was passed by the State Legislature on 25.07.2010. The Act was intended to be a 'Samadhan Scheme'. The assessee filed an application for settlement of arrears and the same was accepted by the Department. The assessee paid the amounts as prescribed under Section 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010. The comp .....

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asons, and issued a show cause notice on 27.12.2012 for revocation of the Certificate of Settlement. Challenging the show cause notice for revocation of Settlement Certificate issued by the Joint Commissioner at the behest of a third party, who was not an assessee under the Act, the assessee as well as the Directors filed a batch of eleven writ petitions in W.P. (MD) Nos. 754 to 764 of 2013. These eleven writ petitions were tagged along with six writ appeals arising out of the order of the learn .....

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ssee. The Department was directed to refund to the auction purchaser the amount deposited by him after deducting the value of the machinery which was forcibly removed by them. Against the order dated 04.07.2014, SLP (C)Nos.16720-30 of 2014, along with Writ Petition (C) No. 897 of 2014, and SLP(C)Nos.28199-28204 of 2014 were filed. The special leave petitions were dismissed by this Court vide order dated 03.11.2014 with permission to file review petition and Writ Petition (C) No. 897 of 2014 was .....

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