GHCL LIMITED Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) AS the issues involved in all the Writ Petitions are common with a challenge to the very same Government Order, they have been taken up together and dealt with by a Common Order.

(2.) THE case of the petitioner is that the petitioner is a manufacturer of cotton and blended yarn and an assessee on the file of the second respondent herein. In respect of the assessment years, 2003 ' 2004, 2004 ' 2005 and 2005 ' 2006, the petitioner filed applications under Section 5 of the Tamil Nadu Sales Tax [Settlement of Arrears] Act, 2011, [for brevity, "the Act"], before the first respondent, after fulfilling the statutory requirements. The first respondent issued notices, on 06.08.2012, in which it has been stated that on verification of the records, it was found that the petitioner paid the lesser interest amount, than the amount originally payable, and proposed to reject the applications in accordance with Section 6(3) of the Act. The petitioner submitted written objections, on 10.09.2012. In spite of submission of written objections, the first respondent confirmed the proposal, by proceedings, dated 26.10.2012, which is under challenge in these Writ Petitions.

(3.) THE learned counsel further submits that as per Section 3(5) of the Act, if the designated authority finds any defect or omission in the applications, he shall return such applications for rectification of the defects within ten days from the date of receipt of the said application. Even though the authority had failed to do so, the petitioner, after receipt of the revised assessment orders, filed applications, on 30.01.2012 and paid the interest, calculated from 24.05.2011. However, the first respondent rejected the applications submitted by the petitioner, dated 30.01.2012 in respect of the assessment years, 2003 ' 2004, 2004 ' 2005 and 2005 ' 2006.