This writ petition has been filed seeking a writ of Certiorarified Mandamus to quash the impugned Government Order passed by the first respondent in G.O.Ms.No.11, dated 18.02.2010 and direct the respondents to pass orders granting exemption from payment of sales tax for the assessment years 1990-91 to 1994-95, collected by the petitioner, as per the clarification, issued by the third respondent dated 26.11.1992.
2.Heard both sides.
3.According to the petitioner, he is eligible for waiver of sales tax for the period of five years from 01.01.1991, as per the certificate issued by the second respondent, dated 13.05.1991 and as per communication dated 26.11.1991 issued by the second respondent, he can collect the sales tax for five years and retain it with him. But, the Commercial Taxes Department made a demand for recovery. Against which, the petitioner submitted representations by way of appeal dated 07.01.2008 and 18.01.2008 to the respondents 1 and 2. But, the first respondent rejected the same, vide G.O.Ms.No.11, dated 18.02.2010. Therefore, the petitioner is before this Court.
4.At the initial stage of the arguments, this Court pointed out to the learned Counsel for the petitioner that the scheme of deferral is only to permit the taxes to be paid after a period of 5 years or 9 years and the petitioner cannot claim that the same need not be repaid. This Court, by order dated 17.08.2017, directed the petitioner to pay a sum of Rs.1,00,000/- (Rupees One Lakh only), as an interim measure and further directed to post the case on 07.09.2017, for further orders. When the case is listed on 07.09.2017, the learned counsel appearing for the petitioner submitted that the subsequent purchaser of the unit had already settled the entire arrears to the Department and hence nothing survives for adjudication in this matter.
5.Recording the same, this writ petition is closed. No costs. Consequently, connected Miscellaneous Petition is closed.
To
1.The Secretary to the Government, Micro, Small and Medium Enterprises (D-2) Department, Government of Tamil Nadu, Fort Saint George, Chepauk, Chennai ? 600 005.
2.The Commissioner of Industries and Director of Industries and Commerce, Chepauk, Chennai ? 600 005.
3.The General Manager, District Industrial Centre, Tirunelveli ? 11.
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