9911796707
TMI Blog2022 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ke a representation to the Commercial Tax Department seeking waiver of Rs. 80,42,027/- payable towards non submission of 'C' forms and further directing the Department to consider the same and take appropriate action in accordance with the orders passed by BIFR in case No.29/92 dated 17.10.2008 within a period of twelve weeks from the date of receipt of such representation. 2. (i) The respondent is a registered dealer engaged in the business of manufacturing sanitary wares. During the course of their business, they failed to pay their monthly statutory tax dues to the tune of Rs. 5.49 crores for the assessment years 1994-1995 to 2006-2007 to the Government as prescribed under the Tamil Nadu General Sales Tax Act, 1959 and Central S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Agency. 2.(ii) As per clause 10 (b) - 5 of the order passed by BIFR, the 2nd appellant was to accept a down payment of one third of the total demand as assessed and the balance is payable in twelve equal quarterly installments in the three succeeding financial years. The respondent also admitted the dues and agreed to pay it with interest, however, the respondent has not paid the taxes as scheduled. In such circumstances, the Bank of India, monetary agency, has paid Rs. 230 lakhs as ordered by the BIFR which was belatedly repaid by the respondent to the extent of Rs. 93.69 lakhs and the remaining amount of Rs. 226.05 stood unpaid. While facts are so as stated above, a notice was issued by the 2nd appellant to the respondent to settle dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et to concur with the concessions sought for by the respondent. Further, the recommendation made by the 2nd appellant to the 1st appellant does not include the concession for non-payment of the applicable tax with regard to the non filing of Form 'C'. It is further contended that the claim of the Department is not regarding any concession granted under clause 10 (B) 8 of the BIFR Scheme, but regarding full tax applicable towards non-filing of 'C' Form. The provision under clause 10 (B) 10 of the BIFR Scheme grants concession only with regard to condoning the delay in payment of tax for non-filing of 'C' Form and not dispensing with the tax liability itself and that the exemption as contemplated in clause 10 (B) 10 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d below; " 7. In the light of the above observations, the impugned notice in Rs.A3/5843/2000 dated 22.04.2015 is set aside. Consequently, the petitioner is granted liberty to make a representation to the first respondent seeking for waiver of the amount of Rs. 80,42,027/- relating to non-submission of 'C' forms for the years 1994-95, 1995-96, 1998-99 and 2000-2001 and on receipt of such a representation, the first respondent shall consider the same and take appropriate course of action, in accordance with the orders of the BIFR passed in Case No.29/92 dated 17.10.2008, preferably within a period of 12 weeks from the date of receipt of such a representation. Insofar as the recommendation, which is pending before the Waiver Committe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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