TaxTMI 
TaxTMI 
2007 (10) TMI 576
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.... the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 and further directed the petitioner to take the application of the first respondent on file and proceed further in accordance with law. The facts culminated in filing of this writ petition are as follows: The first respondent was a dealer in granite. For the assessment year 1993-94, the assessing officer passed a revised assessment order disallowing the claim of exemption of export sales to the tune of Rs. 10,22,461. As a result of such revision of assessment, the first respondent has to pay tax of Rs. 81,797, surcharge of Rs. 12,270, additional sales tax of Rs. 337, and penalty of Rs. 1,41,606. The said revisional order has been passed on October 31, 1995. The assessee preferre....
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....petitioner, the assessee-first respondent filed O.P. No. 1089 of 2002 before the Tamil Nadu Taxation Special Tribunal, which by its order dated June 18, 2003 set aside the order of the petitioner dated October 29, 2002 and directed the petitioner to entertain the application. The learned Government Pleader appearing for the petitioner submitted that as per the provisions of the 2002 Act, the condition precedent for entertaining the appeal is that an appeal or revision has to be pending on the crucial date of February 28, 2002. The revision pending in this case was not the one by the first respondent-assessee. On the contrary, it was the revision taken by the Joint Commissioner invoking his suo motu power. Hence, the order of the designated ....
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....fore the date of making an application under section 5; (ii) against which an order in appeal or revision is received by the dealer on or before the 15th day of February, 2002 and further appeal or revision is filed and pending before making an application under section 5. Explanation.-For the purpose of this Act, appeal or revision shall not include writ or writ appeal. (2) Notwithstanding anything contained in sub-section (1), an applicant shall not be eligible to make an application for settlement of arrear of tax, penalty or interest in dispute in respect of any period under the relevant Act for which the appeal or revision has been finally heard by the appellate authority or the revisional authority, as the case may be." As per cla....