2003 (9) TMI 735

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....mandamus to call for the records relating to the order of the first respondent dated May 8, 2001, to quash the same and to direct the second respondent to issue to the petitioner, Certificate of Settlement under the Samadhan Scheme under the Tamil Nadu Sales Tax, Entertainments Tax and Luxury Tax (Settlement of Disputes) Act, 1999 (Tamil Nadu Act No. 12 of 1999). 2.. The following facts are suf....

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....virtue of the impugned order dated May 8, 2001, the Principal Commissioner had rejected the request by stating that there was no provision to condone the delay in payment of tax settled in form II and that the request of the petitioner was not capable of compliance. 4.. Learned counsel for the petitioner contends that when once the provisional certificate is issued under form II, the scheme is ....

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....ses himself to other proceedings under the Income-tax Act. 5.. Per contra, learned counsel for the Revenue contends that there is no provision in the Act to condone the delay and hence there was no justification for the petitioner's request to entertain the claim for belated payment of the amount due under the Scheme. 6.. I have considered the submissions of both sides. Apart from the judgme....

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....in thirty days, the said order was served on the petitioner on July 22, 1999 and thereafter, the petitioner had given nine cheques for the entire amount. However, a sum of Rs. 1,33,000 alone was realised by the department and that the said cheques were issued on the belief that he would get the monies due from his client, namely, Kamatchi Textiles but to the petitioner's dismay, the proprietor of ....