TMI Blog2018 (8) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011 and a certificate of settlement of arrears has already been issued. If there are any other dues, then the first respondent should have put the petitioner on notice and separate proceedings should have been initiated. Therefore, the first respondent has to definitely consider the petitioner's representation. Petition is dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de a representation to the first respondent to lift the attachment, as the entire arrears of sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959 for the assessment year 1995-96 have been settled based on the Samadhan Scheme under the Tamil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011 and a certificate of settlement of arrears dated 16.3.2012 has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent has to definitely consider the petitioner's representation. 5. In the result, the writ petition is disposed of by directing the first respondent to consider the representation of the petitioner dated 27.6.2018, take note of the certificate of settlement of arrears dated 16.3.2012, afford an opportunity of personal hearing and if there are no other arrears payable under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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