2013 (2) TMI 247

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....y in terms of the aforesaid order. Shri P.K. Kaurav, learned counsel appearing for the respondents has no objection if the matter is finally disposed of in the light of the judgment of this Court in M/s Surjeet Auto Agency. In view of the aforesaid the matter is heard finally. The facts of the case are that the petitioner was levied with the entry tax for the period 2008-09. Petitioner was levied with the entry tax to the tune of Rs. 20,82,049/-. The appeal preferred against the order was also dismissed vide order dt.28.2.2011 (Annexure-P/2). Thereafter petitioner moved an application for settlement (Annexure-P/3) before the respondent No.3 which is stated to be pending,but, a recovery has been directed against the petitioner vide ....

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....lement of the matters. It is also brought to our notice that Sections 24-B and 24-C of the VAT, 2002, have been incorporated in the Statutory Rule on 10.8.2010 itself which is a new procedure prescribed under the Act. As per procedure prescribed in section 24-C of the Act, sometime is required to the Authority to decide the dispute between the parties. For ready reference, we quote Sectins 24-B & 24-C of the VAT Act which read as under:- "Section 24-B: Application for Settlement of cases. (1) Notwithstanding anything to the contrary contained in this Act, if any amount of tax, interest and penalty under the Madhya Pradesh General Sales Tax Act, 1958 (No.2 of 1959) (Repealed Act), Madhya Pradesh Commercial Tax Act, 1994 (No.5 of 1995) ....

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....ted by the applicant. (3) The dealer shall submit an application for withdrawal of the case pending before the High Court and a copy thereof shall be submitted to the Settlement Authority before the issue of order of settlement. (4) If the amount required to be deposited under sub-section (2) has already been deposited by the dealer, the Settlement Authority shall pass an order of settlement. If the amount deposited is less than the amount decided by the Settlement Authority, the balance amount shall be deposited by the dealer within the time as may be decided by the Settlement Authority. On receipt of proof of payment of the balance amount, the Settlement Authority shall pass an order of settlement. (5) The Settlement Authority sh....

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....iously as far as possible within a period of 6 months from the date of this order but not later than 30th June, 2012. (ii) Till the matters are settled by the Authority, no coercive action shall be taken against the petitioner in respect of dues for the assessment years 2003-04 to 2006-07 as stated in paragraph 2 of the return. However, any amount which is not disputed by the petitioner shall be deposited by the petitioner as per provisions as contained under Section 24-B and 24-C within a period of 30 days from today. (iii) The settlement Authority shall communicate its final order to the petitioner for its compliance by the petitioner in accordance with law." As the controversy involved in this case is identical, we dispose of th....