JUDGMENT :

S.M. SUBRAMANIAM, J.

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the first respondent in proceedings Rc. 2583/2012/A11, S. No. 272/2011 dated 27.10.2014 and quash the same as illegal and direct the first respondent to accept the Samadhan Application in Form I and issue Certificate of Settlement to the petitioner as per the provisions of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011.

1. The order of rejection passed by the first respondent dated 27.10.2014, rejecting the application filed by the writ petitioner under the Samadhan Scheme, which is under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, is under challenge in the present writ petition.

2. The facts in nutshell, as narrated, are that the petitioner is an Assessee on the file of the second respondent. The second respondent revised the assessment order for the year 2000-2001 by its order dated 02.08.2006 and levied the tax. The petitioner filed the first appeal and the Appellate Deputy Commissioner (CT) II passed an order on 28.05.2009, modified the order and granted substantial relief to the petitioner. The respondent- Department filed further appeal before the Sales Tax Appellate Tribunal in STA No. 77/2010 and the said appeal was partly allowed on 09.04.2012.

3. Admittedly, the writ petitioner filed an application under the Samadhan Scheme of the year 2011 on 30.04.2012. The period in which the Scheme is to be implemented also has been enumerated in the said Act. Accordingly, the assessment years upto 2006-2007 for which assessment has been made prior to first day of August 2011 under the relevant Act and pending collection on the date of filing of application under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, the cases may be settled. Section 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 contemplates the rates applicable in determining amount payable.

4. The grievance of the petitioner is that the Appellate Authority granted substantial relief in favour of the writ petitioner and further appeal filed by the Department was partly allowed. However, those orders granting relief in favour of the petitioner were not taken into consideration for the purpose of determining the amount of tax to be paid under the provisions of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011. In other words, it is contended that the tax to be paid by the petitioner was erroneously calculated based on the original assessment order and without taking note of the further appellate orders as well as the Tribunal order passed. Such a course adopted by the first respondent is in violation of the provisions of Section 39A of the TNGST Act and further, contrary to the general principles of the Administrative Law.

5. The petitioner filed an application under the Samadhan Scheme of the year 2011 on 30.04.2012 and even prior to the date of application, the Appellate Authority as well as the Sales Tax Appellate Tribunal passed orders and therefore those orders are also to be taken into consideration for the purpose of determining the tax to be paid by the writ petitioner. As per the writ petitioner, the excess taxes have already been paid and therefore, the writ petition is to be considered.

6. The learned Government Advocate, appearing on behalf of the respondents, states that the application itself is beyond the period of limitation and further, the tax payable was determined based on the assessment order in accordance with the provisions of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 and all these aspects were considered by the Joint Commissioner (CT) in his impugned order dated 27.10.2014. The application was rejected on the ground that the petitioner has not paid 90% of the amount determined under Section 7 of the Samadhan Act of 2011 along with the application and therefore, th