The main legal principle established in the judgment is the interpretation of statutory provisions and legal definitions to determine eligibility criteria for settlement of arrears under the 2002 Act, emphasizing the specific requirements related to the filing and pending status of the appeal or revision.

K. Raviraja Pandian, J.

This writ petition is filed by the State against the order of the Tamil Nadu Taxation Special Tribunal, dated 30th January 2004 made in O.P.No.138 of 2004, whereby the Special Tribunal set aside the order of the designated authority under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 dated 112. 2003 non-suiting the petitioner for making an application under the provisions of Section 5 of the said Act.

2. The facts of the case are as follows:

The first respondent herein was assessed to tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959, (hereinafter referred to as "T.N.G.S.T.Act") on a total and taxable turnover of Rs.1,59,90,722/- and Rs.54,46,425/- respectively by an order of assessment dated 10. 1984 levying tax of Rs.5,44,643/- and a penalty of Rs.8,16,964/-. Aggrieved by the assessment order, the first respondent preferred an appeal before the first appellate authority under the T.N.G.S.T.Act, 1959, the Appellate Assistant Commissioner (CT), Pollachi in Appeal Petition No.603 of 1995, S.C.No.13/1985 and A.S.T.No.15/85. The appeal was allowed by order dated 210. 1985. The Joint Commissioner (SMR) initiated a suo motu proceedings under Section 34 of the T.N.G.S.T.Act, 1959, set aside the order of the Appellate Assistant Commissioner and restored the assessment order by his proceedings dated 5. 1991. The first respondents application for review of the said order was also rejected by the Joint Commissioner by order dated 211. 1991. Challenging the said order, the petitioner filed writ petition in W.P.No.18096 of 1991 before this Court. The said writ petition was transferred to the Tamil Nadu Taxation Special Tribunal on its constitution and taken up for orders in T.P.No.1341 of 1997 and the same was disposed of on 11. 1998 with a direction to the first respondent to avail the statutory remedy available under the T.N.G.S.T.Act and for the purpose of limitation, the time spent during which the proceedings initiated in the writ petition was directed to be excluded. The first respondent filed a Tax Case (Appeal) against the order of the Joint Commissioner (SMR) before the Special Tribunal on 21. 1999. The appeal papers were returned for compliance on certain defects on 26. 2003. The first respondent re-presented the same after complying with the defects on 26. 2003.

3. In the mean time, the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002, (hereinafter referred to as “the 2002 Act”), came to be enacted for the purpose of expeditious settlement of disputes relating to arrears of tax, penalty or interest pertaining to sales tax. Under Section 3 of the 2002 Act, the Deputy Commercial Tax Officer (CT), Coimbatore was appointed as a designated authority in respect of the area under consideration. The first respondent filed an application under Section 5 of the 2002 Act to have the dispute settled. The said application came to be rejected by the designated authority vide his order dated 112. 2003 on the ground that the appeal filed by the first respondent before the Tamil Nadu Taxation Special Tribunal was yet to be posted for admission, that only when the case was admitted and taken on record, it could be considered as an appeal pending as on 22. 2002.

4. Aggrieved by that order dated 112. 2003, the first respondent filed a original petition in O.P.No.138 of 2004 on the file of the second respondent, which by its order dated 30.1.2004 allowed the original petition holding that the first respondent is entitled for a certificate of a settlement. The correctness of the said order is canvassed in the present writ petition by the State.

5. Learned Government Pleader appearing for the State submitted that the Deputy Registrar (Judicial) of the Special Tribunal issued a certificate dated 17. 2003 in which it was made clear that the Tax Case (Appeal) relating to the assessment year 1983-84 was presented on 21. 1999 and re-presented on 26. 2003 along with an applic