TaxTMI 
TaxTMI 
2011 (12) TMI 475
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....ercial Tax Department for the period 2003-04, 2006-07, as illegal, void and bad in law; (2) May kindly be pleased to quash the notices issued under section 146 of the M.P. Land Revenue Code, 1959 for the period 2003-04, 2004-05 and 2006-07 by respondent No. initiating recovery proceedings; (3) to issue any other writ or direction as may be deemed fit." The case of the petitioner is that as per section 24B of the M.P. Value Added Tax Act, 2002, the petitioner has moved an application before the competent authority for settlement of its case for the years from 2003 to 2006-07. The aforesaid application for settlement was filed in the month of May 2011 before the authority but the assessing officer before completion of the settlement procee....
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....ct, 1958 (No.2 of 1959) (Repealed Act), the Madhya Pradesh Commercial Tax Act, 1994 (No. 5 of 1995) (Repealed Act), the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976),- (i) is disputed by a dealer and the dispute is pending before the High Court for adjudication; (ii) hardship is being caused to a dealer due to any order passed under any of the provisions of the Acts. the dealer may apply for the settlement of the amount of tax, interest and penalty to the settlement authority. (2) An application for settlement of the amount shall be submitted in the form and the manner as may be prescribed.....
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....der of settlement. (5) The settlement authority shall pass a settlement order on every application indicating the balance amount of interest and penalty waived on settlement. (6) The settlement authority may remand the case wherever it thinks fit. (7) An order of settlement shall not form the basis for any claim by the applicant in cases other than the case in which such settlement order has been passed. (8) No penal action against the applicant under any Act administered by the Department shall be initiated after an order of settlement has been passed under this section. The dealer also shall not be entitled to refund of any amount (any other benefit under any Act affords)." The petitioner has already approached to the settlement auth....