2017 (11) TMI 135

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....nmani Annamalai ORDER Heard Mr.S.Ramanathan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2.The petitioner has filed this writ petition challenging an order passed by the 1st respondent rejecting the application filed by the petitioner in Form No.I under the provisions of the Tamil Nadu Sales Tax (Settl....

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....e Applicant exceeds the amount determined under Section 6 of the Samadhan Act, the excess amount paid shall not be refunded'. 3.The learned counsel for the petitioner submitted that in identical circumstances, the Tamil Nadu Taxation Special Tribunal, in Appasamy Associates V. Deputy Commissioner (CT), Chennai (Central) Division, Chennai and another, reported in 2003 Vol.132 STC 312, allowe....

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....- (a)Where it relates to any tax in dispute, at the rate of fifty percentum of the tax in dispute: or (b)Where it relates to any tax and penalty in dispute, at the rate of fifty percentum of the tax in dispute and at the rate of twenty-five percentum of such fifty percentum of the tax in dispute: (c)Where it relates to any penalty in dispute, at the rate of fifteen perce....

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.... not on the penalty imposed, but it is on 50% of the tax in dispute. Thus, the framers of the legislation were conscious that at times penalty being 150 times of the tax is imposed, it will be very harsh on the dealers to insist upon payment of 25% of the penalty for being entitled to avail the benefit of the Samadhan Scheme. Thus, on a plain reading of Section  7(1)(b) of the Act would show ....