BATLIBOI AND CO. LTD. (NOW KNOWN AS BATLIBOI LTD.) Vs. JOINT COMMISSIONER (CT), CHENNAI (NORTH) DIVISION AND ANR.

JUDGEMENT

(1.) The Petitioner challenges the order dated August 5, 2010 made under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008.

(2.) The contention of the Petitioner herein is that as per Section 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, the dealer needs to pay one-third of arrears of tax pending collection on the date of application along with 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.

(3.) 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 1/3rd liability on the arrears of tax at Rs. 1,47,482 in terms of Section 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 and the interest at six per cent at Rs. 85,908. Thus, the tax and interest payable as per the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 came to a sum of Rs. 2,33,390. Accordingly, the Petitioner had also remitted the said sum. However, by proceedings dated August 5, 2010, the Joint Commissioner passed the impugned order, wherein he stated that the Petitioner has to pay a sum of Rs. 2,87,962 towards tax and interest as detailed in the said order. Hence, the Petitioner was directed to make the payment. However, as the Petitioner had paid a sum of Rs. 2,34,565 as per Section 7(b) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, the application filed by the Petitioner for samadhan was rejected by the Joint Commissioner in the said impugned order. The Petitioner made a representation on August 30, 2010, requesting the first Respondent to accept the application filed Under Section 6(3) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008. However, by proceedings dated September 17, 2010, the first Respondent stated that since final order was passed on the application to settle the arrears of tax under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 and as no reply was filed by the Petitioner to the rejection notice dated June 14, 2010, the objections now filed by the Petitioner did not merit consideration. Aggrieved by the order passed by the second Respondent dated August 5, 2010, the present writ petition has been filed.