The Government of Tamil Nadu on October 13, 2023, issued the Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023.
The following provisions have been stated:
• Determination of the amount payable by the applicant:
The designated authority shall demand further amounts payable by the applicant in Form-IV if the amount paid by the applicant along with the application falls short of the amount determined under sub-section (1) of section 6 of the Act.
• Revocation of Certificate:
The revocation of the Certificate of Settlement of arrears issued under sub-section (1) of Section 14 of the Act shall be in Form IX. The designated authority shall serve the order of revocation on the applicant and also send a copy of the same forthwith to the assessing authority or appellate authority revisional authority or Tribunal or Registry of the appropriate Court, as the case may be, in Form-X.
• Mode of Payment:
The tax, penalty, or interest due shall be paid using electronic payment into the State Bank of India or any other banks authorized by the State Government on this behalf, through the website of the Commercial Taxes Department.
• Service of notices, summons or orders:
The service on the applicant of any notice, summons, or order under the Act or these rules may be effected by electronic mode, to the registered electronic user account of the applicant through the website of the Commercial Taxes Department or registered e-mail address of the applicant:
Provided that if the aforesaid modes of service are not possible, then the service shall be by way of registered post.
This notification will come into force from October 16, 2023.
Kindly find the forms provided with this document attached to the document.
[Notification No SRO A- 33(a)/2023]
