2003 (4) TMI 511

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....ttlement of Disputes) Act, 2002 (Tamil Nadu Act 17 of 2002) providing for settlement of disputes, relating to arrears of sales tax, penalty or interest, as the case may be, due under the Tamil Nadu General Sales Tax Act, 1959 repealed Tamil Nadu (Surcharge) Act 1971, Tamil Nadu Additional Sales Tax Act, 1970 and Central Sales Tax Act, 1956. Qualifying the conditions prescribed in section 4 of the said Act for settlement of disputes, the petitioners filed applications for settlement of disputes under the said Samadhan Scheme. The petitioners have paid the entire disputed tax under coercion before the stipulated date on February 28, 2002, by which time an appeal or revision must have been filed as per section 5(1) of the said Act. The petitio....

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....s Special Tribunal. 4.. We have considered the arguments advanced by the learned counsels for the petitioners and the learned Senior Standing Counsel for the Revenue. 5.. On perusing the records, it is seen that the Government of Tamil Nadu have introduced an Act, Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 (Act 17 of 2002) (hereinafter called "Samadhan Scheme") to provide for expeditious settlement of disputes relating to arrears of tax, penalty or interest pertaining to the Tamil Nadu General Sales Tax Act, 1959 the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971, Tamil Nadu Additional Sales Tax Act, 1970 and Central Sales Tax Act, 1956. Section 5 of the Samadhan Scheme provides for making an application for settlement....

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....ed, the designated authority shall demand the further amount in such manner as may be prescribed and the same shall be paid by the appellant within thirty days from the date of receipt of such demand. (3) If the amount paid by the applicant along with the application falls short of more than ten per cent of the amount determined or the applicant fails to pay the further amount required to be paid under sub-section (2), the designated authority shall reject the application after giving the applicant a reasonable opportunity of showing cause against such rejection. (4) If the amount paid by the applicant exceeds the amount determined under this section, the excess amount paid shall not be refunded. 7.. Rate applicable in determining the a....

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....s furnished in the application and determination of amount payable at the rates specified in section 7, by the designated authority. The first proviso to section 6(1) makes it obligatory on the part of the designated authority to take into account any amount of tax, penalty or interest paid by the applicant before making the application under this Samadhan Scheme and deduct such amount paid by the applicant from the amount determined under sub-section (1) of section 6. Sub-section (2) of section 6 provides for making of demand of further amount in case shortfall in amount paid is not more than 10 per cent of the amount determined. Whereas, sub-section (4) of section 6 denies refund of excess amount paid by the applicant, in case where the ....