2018 (1) TMI 1342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner made a challenge to the impugned proceedings of the first respondent dated 12.11.2010, in and by which the application under Form I, dated 25.11.2008, submitted by the appellant / writ petitioner under the provisions of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 came to be rejected on the ground of non-entertainment. The challenge made by the appellant / writ petitioner to the said order in the form of Writ Petition also came to be dismissed on 10.02.2011. Challenging the legality of the same, the appellant / writ petitioner came forward to file this writ appeal. 2.The facts necessary for the disposal of this writ appeal are as under: The appellant is the son of late K.Ramasamy, proprietor of Tvl.Pandian Indu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tended upto 31.12.2010. 3. The appellant / writ petitioner made a challenge to the said order by filing a writ petition. It was dismissed on 10.02.2011 for the reason that as against the payment of 90% contemplated under the Act, the appellant has paid only 63% and since the mandate cast upon him to pay the said tax has not been complied with, the application was rightly rejected. 4. The learned counsel for the appellant / writ petitioner has invited the attention of this Court to Rule 3(5) of the Tamil Nadu Sales Tax (Settlement of Arrears) Rules, 2008 and would submit that as per the said rule, ?if the designated authority finds any defect or omission in the application, he shall return the application for rectification of the defec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Determination of amount payable by the applicant.- (1) the designated authority shall verify the correctness of the particulars furnished in the application made under Section 5 with reference to all relevant records and determine the amount payable at the rates specified in Section 7.  (2) The designated authority shall demand further amount payable by the applicant in the form prescribed, if the amount paid by the applicant along with the application falls short of not more than ten per cent of the amount determined under sub-section (1).  (3) If the applicant has not paid ninety per cent of the amount payable under Section 7 along with the applicant, the designated authority shall summarily reject the applicat....