TaxTMI 
TaxTMI 
2010 (12) TMI 1099
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....interest calculated at six per cent per annum on the arrears of tax and on such payment of tax, the balance of tax and interest and the entire penalty shall be waived. According to the petitioner, the assessment made for the year 1991-92 went on appeal before the Sales Tax Appellate Tribunal; thereupon, the assessment stood modified by reason of the relief granted by the Appellate Tribunal. Consequent on the relief given, an order was passed on March 30, 2009, by the Assistant Commissioner, pointing out to the balance of tax payable at Rs. 4,42,447 and penalty of Rs. 2,36,661. Taking advantage of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, after adjusting the amount that he had already paid, the petitioner calculated liabil....
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....ieved by the order passed by the second respondent dated August 5, 2010, the present writ petition has been filed. Heard learned counsel for the petitioner as well as learned Additional Government Pleader (Taxes), for the respondents. Section 2(b) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, defines arrears of tax, penalty or interest, as follows: "(i) tax including additional sales tax, surcharge, additional surcharge and Central sales tax, payable by an applicant upon assessment under the relevant Act; or (ii) penalty payable by an applicant under the relevant Act; or (iii) interest payable by an applicant under the relevant Act, as the case may be, for which assessment has been made prior to the 1st day of April, 2....
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....ng the plea of the petitioner. The impression of the first respondent, however laudable it may be from the revenue point of view, the same is not reflected in the section. It is clear from the order of the first respondent as well as by the admission by the petitioner that the petitioner remitted the admitted arrears of tax in part belatedly on September 18, 1999, November 7, 1999, April 30, 2002, July 31, 2003 and March 31, 2009, respectively, consequent to which, penal interest is payable by the petitioner. The order dated March 30, 2009 gave the balance of tax of Rs. 4,42,447 and penalty at Rs. 2,36,661 standing as arrears as on the date when the application was filed for samadhan. Applying section 7(b) of the Tamil Nadu Sales Tax (Sett....