SUNRISE CHEMICAL INDUSTRIES Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) THE present writ petition is filed seeking for a writ of Certiorarified Mandamus to call for the records on the file of the 1st respondent in Rc.No.13582/2002/B2/S.R.104/02 dated 11.9.2003 and quash the same as illegal and direct the 1st respondent to accept the petitioner's application in Form I under Samadhan Act.

(2.) THE 2nd respondent levied penal interest under Section 24(3) for a sum of Rs.21,854/- in Rc.134/99, dated 02.03.2000.Aggrieved by the said order, the petitioner has filed the revision petition in R.P.No.41/2000 and the same is also pending on the file of the 1st respondent, Deputy Commissioner (CT).During the pendency of the writ petition, the 2nd respondent once again has passed another order in TNGST.0500016/95-96, dated 21.3.2002 enhancing the penal interest from Rs.21,854/- to Rs.32,941/-. Aggrieved by the said order, the petitioner has filed the revision petition before the 1st respondent on 8.7.2002 and the same is also pending now. In the meanwhile, the Samadhan Act providing for settlement of arrears of tax, penalty or interest in dispute in any appeal or revision pending as on 28.02.2002 was enacted by the Government of Tamil Nadu. THErefore, the petitioner has filed an application in Form I under Section 5 of Samadhan Act in respect of Revision Petition No.41/2000 by paying 25% of the disputed amount as per Section 5 of the Act. In the said application, he has disclosed about the order dated 21.03.2002 as well, and the same was acknowledged in Form II by the 1st respondent in S.R.No.104/2002/B8, dated 30.09.2002.During the pendency of the Revision Petition, the 1st respondent issued show cause notice dated 17.05.2003.Subsequently, as per the order passed in the revision, the petitioner had to pay a sum of Rs.8,235/- at the rate of 25% of Rs.32,941/-, but not 25% of Rs.21,854/-.THE respondents rejected the application of the petitioner under Section 6(3) on the ground that the petitioner had to pay a sum of Rs.8,235/- at the rate of 25% of Rs.32,941/-, but not 25% of Rs.21,854/-.When the petitioner replied to the notice and paid the difference sum of Rs.2,775/- by demand draft with a request to the 1st respondent to accept the application under Samadhan Act, the respondents, by accepting the differential sum of Rs.2,775/-, passed the impugned order dated 11.9.2003, rejecting the application under Samadhan Act. THErefore, the petitioner was constrained to file the present writ petition.

(3.) HEARD the learned counsel appearing on either side and perused the materials available on record.