TaxTMI 
TaxTMI 
Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023.
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....s and expressions used in these rules and not defined, but defined in the Act, shall have the same meaning as defined in the Act. 3. Application for settlement .- (1) An application made under sub-section (1) of section 5 of the Act shall be filed electronically in Form-I to the designated authority along with a copy of the assessment order or notice of demand and it shall be accompanied by proof of electronic payment of the amount determined under sub-section (1) of section 6 of the Act. (2) A duly signed hard copy of the electronically filed application in Form-I along with a copy of the assessment order or notice of demand and with the proof of the electronic payment of the amount made under sub-section (1) shall be submitted to the designated authority either in person or through post within fifteen days from the date of making such application electronically. (3) The designated authority, on receipt of the said application, shall acknowledge the receipt of the same in Form-Il. (4) The designated authority shall also inform the assessing authority or appellate authority or revisional authority or Tribunal or Registry of the appropriate Court, as the case may be, in ....
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....te along with a certified copy of the order passed under sub-section (2) of section 10 of the Act, within thirty days from the date of communication or receipt of the order, as the case may be. (2) The Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from preferring an appeal within the aforesaid period of thirty days, it may allow such appeal to be preferred within a further period not exceeding thirty days. (3) On receipt of the appeal in Form-VIII, the Appellate Authority shall cause verification of the same and issue an acknowledgement. (4) In disposing of an appeal, the Appellate Authority may after giving the appellant a reasonable opportunity of being heard and for reasons to be recorded in writing, either confirm the order of the designated authority or set aside the same and direct the designated authority to pass an order afresh after such further enquiry as may be directed. (5) The Appellate Authority shall dispose of an appeal within ninety days from the date of filing of the appeal. (6) Every order passed under sub-rule (4) shall be communicated to the appellant and the designated authority. 7. Revocat....
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.... registered, registration number (under the relevant Act) : 7. Designation and Assessment Circle in which the levy was made : 8. Details of Assessment Number and Year : 9. Date of arising of the demand : 10. Details of each demand of tax, penalty, interest that was demanded up to the 31st day of March 2021 or for subsequent period in respect of which this application is filed: (In Rupees) Details of the demand and settlement claimed Tax / Surcharge / Additional Surcharge / Additional Sales Tax Penalty Interest Total (1) (2) (3) (4) (5) (a) Amount of the demand at the time of arising of the demand (As per order) (b) Part/Portion of the above demand paid subsequently till the date of application under this Act (c) Balance amount* to be dealt under this Act [(a)-(b)] (*) If the balance is rupees fifty thousand or less, no need for further payment and entire amount to be waived as per section 8 (i) Admitted Tax ....
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....evy was made) and that after deducting the amount of payment already made by you towards the tax/penalty/interest for that year, you have to pay a further sum of Rs................... /- (Total of "Balance of arrears to be paid" as determined by designated authority). This balance of tax/penalty/interest/shall be paid within thirty days from the date of receipt of this notice by the mode of payment as specified under rule 8 and the proof of the same to be furnished to this office failing which the application filed by you shall be rejected. (1) Name of the Act : (2) Assessment number and year : (3) Assessment circle : (4) Designation of the officer against whose order, application is made : (5) Date of order of the officer : (6) Details of the shortage in the amount of arrears which is to be paid (in Rupees) : Details Tax / Surcharge/ Additional Surcharge / Additional Sales Tax Penalty Interest Total (1) (2) (3) (4) (5) (i) Amount of Arrears (ii) Amount determined under section 6 of the Act &....
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.... State, Pincode)) on the application made by the aforesaid applicant, and granting waiver of the balance arrears payable as detailed below :- (1) Name of the Act : (2) Assessment Order Number, Year & Date : (3) Details of the amount of arrears which is settled (in Rupees) : Details Tax / Surcharge / Additional Surcharge / Additional Sales Tax Penalty Interest Total (1) (2) (3) (4) (5) (i) Amount of Arrears due (ii) Amount of arrears paid by the applicant (iii) Amount of arrears waived Place: Date: Signature of the Designated Authority: Name and designation of the Designated Authority: 12 Details of pending Appeal/Revision/Tax Case/Writ Petition/Writ Appeal/SLP*, etc., before the appropriate Appellate Authority/Revisional Authority/Tribunal/ High Court/Supreme Court* (a) Designation and Address of the Appellate Authority/ Revisional Authority/ Appellate Tribunal....
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....p; (3) Designation of the officer against whose order, application is : made : (4) Date of order of the officer : (5) Amount of arrears (in Rupees) Tax / Surcharge / Additional Surcharge / Additional Sales Tax Penalty Interest Total Place: Date: Signature of the Designated Authority: Name and designation of the Designated Authority: FORM-III [see rule 3(4)] INTIMATION OF THE APPLICATION FILED. Reference Number: Application Reference Number: Date of Application: To (The Assessing Authority/ Appellate Authority/ Revisional Authority/Tribunal/Registry of High Court/ Registry of Supreme Court*). 1. This is to inform that Tvl............. (Name of the Applicant) has filed an application in Form-I under the Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023 at ............. (Division) on ......................... (Date of application), to the designated authority in respect of Tvl. ............. (Trade Name and Trade/Office Address (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode). The details of the applicat....
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.... Details Tax / Surcharge / Additional Surcharge / Additional Sales Tax Penalty Interest Total (1) (2) (3) (4) (5) (i) Amount of Arrears due (ii) Amount of arrears paid by the applicant (iii) Amount of arrears waived [* Strike out whichever is not applicable] Place : Date : Signature of the Designated Authority: Name and designation of the Designated Authority: FORM-VII [see rule 5(2)] INTIMATION OF REJECTION ORDER. Rejection Order Number: Date of Rejection: Application Reference Number: Date of Application: Deficiency Memo Number (if any) : Deficiency Memo Date (if any) : Demand Notice Memo Number (if any) : Demand Notice Date (if any) : To The (Assessing Authority/ Appellate Authority/ Revisional Authority /Tribunal/Registry of High Court/Registry of Supreme Court*). WHEREAS Tvl. ...........................(Name of the applicant and residential address (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode)) had ....
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....ay of .......................2023/2024. Signature of the Appellant(s) or his/their* duly Authorized Agent [* Strike out whichever is not applicable] FORM-IX [see rule 7] CERTIFICATE OF REVOCATION. WHEREAS, Tvl.......................................(Name and address of the concern) had been issued a Certificate of Settlement dated ...................in Form-V granting waiver on the application filed by ..........................................(Name and address of the applicant) of the following amounts: 1. Act under which the settlement was made : 2. Reference Number of the settlement order : 3. Date of the settlement order : 4. Date of receipt of the settlement order : 5. Assessment number, year & date of the order which was applied for settlement : 6. Designation of the Officer and Assessment Circle : 7. Details of amount waived (in Rupees) Tax/Surcharge/Additional Surcharge/Additional Sales Tax Penalty Interest Total AND WHEREAS, the designated authority came to know that the applica....