The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
Tax201115 sections
The Tamil Nadu Sales Tax Settlement of Arrears Act 2011 regulates the settlement of unpaid sales tax, penalties, and interest from older state tax laws up to the 2006-2007 assessment year. It applies to business owners in Tamil Nadu with overdue liabilities that are not pending in court. This legislation matters because it provides a waiver scheme, allowing businesses to settle their old dues by paying only a fraction of the tax and reduced interest. In return, the government waives the remaining tax, outstanding interest, and all penalty charges, which helps merchants resolve long-standing disputes and assists the state in reclaiming stuck revenue.
- 1. Short title, extent and commencement
- 2. Definition
- 3. Designated authority
- 4. Eligibility for settlement.
- 5. Application for settlement
- 6. Determination of amount payable by the applicant
- 7. Rate applicable in determining amount payable
- 8. Settlement of arrears and issue of certificate.
- 9. Bar on re-opening of settled cases
- 10. Withdrawal of appeal and revision
- 11. Authority not to proceed in certain cases.
- 12. Revocation of certificate
- 13. Information to be sent to authorities under relevant Act
- 14. Power to remove difficulties
- 15. Power to make rules
PDF: pending for this language.