Heard Mr.B.Raveendran learned counsel appearing on behalf of the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents.
2. In this writ petition, the petitioner seeks for quashing the order passed by the first respondent in A.P.No.164 of 2006, dated 04.01.2007, by which, the first respondent refused to entertain the petitioners appeal, as against the order of revised assessment under the Tamil Nadu General Sales Tax Act, 1959, dated 31.07.2006, for the assessment year 2003-04. On account of certain developments, which have taken place during the pendency of the writ petition, it may not be necessary for this Court to decide the issue, which has been raised in the writ petition.
3. The petitioner had submitted an application to the Joint Commissioner (CT), Central Division, Chennai-600 006, under Section 5(1) of the Tamil Nadu Sales Tax (Settlement of Arrears) Ordinance, 2011, and the application has been taken on file by the said authority. However, till date, no orders have been passed by the said authority. The embargo for entertaining such an application for settlement is that, no appeal should be pending before an appellate authority. Admittedly, in the instant case, the appeal filed by the petitioner in A.P.No.164 of 2006, has been rejected as not maintainable. Therefore, as against the assessment order, no appeal is pending and the Joint Commissioner, would be well within his jurisdiction to consider the petitioners application for settlement of the arrears.
4.Accordingly, while leaving open the legal issue raised in this writ petition, there will be a direction to the Joint Commissioner (CT), Central Division, Chennai-600 006, to dispose of the petitioner's application filed under the Samadhan Scheme, dated 09.03.2012 (Letter Delivery Book), and pass orders on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. Accordingly, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
06.11.2017 Index:Yes/No bsm T.S.SIVAGNANAM, J.
bsm To
1. The Appellate Assistant Commissioner (CT)-III, Chennai- 108.
2. The Commercial Tax Officer, T.Nagar Assessment Circle, Chennai.
WP No.3317 of 2007 MP No. 1 of 2007 06.11.2017