OM SARAVANA STEEL FURNITURE MART Vs. DESIGNATED AUTHORITY

JUDGEMENT

(1.) THE writ petitions are filed by the assessee seeking for the relief of issuance of writ of certiorarified mandamus to call for the records of the Designated Authority -cum -Deputy Commissioner (Commercial Taxes), first respondent in each of the case, i.e., Rc.C3.17051/2002, Rc.C3/16705/2002, Rc.C3.15687/2002 and Re.C3.14326/2002 respectively dated December 15, 2003 and quash the same as illegal, arbitrary and against the provisions of the Act and further direct the first respondent to issue the certificate of settlement in form IV as per Section 8 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002.

(2.) AS the facts are one and the same in all the writ petitions, the writ petition in W.P. No. 6946 of 2004 is taken up as a typical case for discussion and the material facts, which are required to be stated are as follows.

(3.) MR . Soundararajan, learned Counsel appearing for the petitioner, has submitted that the petitioner had filed an application as required under Section 5 of the Act, along with the proof of payment of the amount payable at the rates specified under Section 7 of the Act. The interest payable by the applicant on the amount determined under Sub -section (1) of Section 7 has not been intimated to the petitioner. Further, he contended that there is no time -limit prescribed for payment of interest. The requirement of Section 8 is that the interest has to be paid before the issuance of the certificate of settlement under Section 8. In this case, the petitioner has paid the amount on January 6, 2004. However, the designated authority by order dated December 15, 2003 has rejected the application on the ground of non -payment of interest. If at all the payment of interest made by the petitioner can be regarded as belated payment, for which, the petition could not be rejected. The order impugned is thus erroneous and has to be set aside with a direction to issue the settlement certificate.