MURUGAN TEXTILE AGENCIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The petitioner prays for writ of certiorarified mandamus to call for the records relating to the order of the first respondent dated 8.5.2001, to quash the same and to direct the second respondent to issue to the petitioner, Certificate of Settlement under the Samadhan scheme under Tamil Nadu Sales Tax, Entertainment Tax and Luxury Tax (Settlement of Dispute) Act, 1999 (Tamil Nadu Act 12/1999)

(2.) The following facts are sufficient to dispose of this petition. The petitioner was held liable for payment of Tamil Nadu sales tax and he opted for the Samadhan scheme under the Tamil Nadu Sales Tax, Entertainment Tax and Luxury Tax (Settlement of Dispute) Act, 1999 (Tamil Nadu Act 12/1999) (hereinafter referred to as "the Act"). A certificate under Form 2 was issued directing the petitioner to make a payment computed in terms of the scheme in one lumpsom within 30 days of the receipt of certificate with 0.5% interest per month from the date of accrual to the date of payment of the amount payable under the Act.

(3.) Admittedly, there was delay in the payment of the amount due under the scheme and the petitioner had sought for condonation of delay in the payment of the amount. However, by virtue of the impugned order dated 8.5.2001, the Principal Commissioner had rejected the request by stating that there was no provision to condone the delay in payment of tax settled in Form 2 and that the request of the petitioner was not capable of compliance.