8B. Filling of application to Settlement Commission

8B. Filling of application to Settlement Commission.

(1) A dealer who intends to make an application for settlement of any case to the Settlement Commission, shall—

(a) in case of any pending case, within one hundred and twenty days from the date of coming into force of this section; or

(b) in any other case, within one hundred and twenty days or within such further time as may be allowed by the Settlement Commission from the date of receipt of notice of demand, the date of commencement of proceedings under section 93 or the date of registration of a dealer as a  sick unit, as the case may be, apply, in such form, and in such manner, as may be pescribed.

Provided that an appeal which has been preferred after the expiry of the period prescribed for filing of such appeal, shall not be taken into consideration for the purpose of this section.

(2) The dealer shall, in his application, state the terms and conditions on which he is willing to settle the case.

Explanation.—For the purpose of this section, “case” means—

(a) any proceedings arising out of an offence alleged to have been committed under section 93;

(b) a notice of demand served to a dealer for realisation of tax, interest or penalty, if any, on an assessment which is inconsistent with an assessment made earlier under the Act due to application of different rate of tax in respect of any goods or non-admissibility of a claim of such dealer in respect of this assessment, in spite of the fact that no amendment in the provisions of, or no addition, alteration or modification in the Schedule to, the Act has been made during the period of such earlier assessment and this assessment or in spite of the fact that a particular practice or procedure has been followed by the dealer in respect of such earlier assessment;

(c) a notice of demand served to a dealer for realisation of tax, interest or penalty, if any, on an assessment made under the Act where the dealer claims by producing verifiable documents that the rate of tax made applicable in respect of any goods in such assessment is different from the rate of tax applicable in respect of such goods under the normal trade practice;

(d) a notice of demand served to a dealer for realisation of tax, interest or penalty, if any, on an assessment made, or for realization of penalty imposed other than in assessment, under this Act or the Central Sales Tax Act. 1956(74 of 1956), where such amount of tax, interest or penalty, if any, remains unrealized from the dealer who has been registered as a sick unit with the Board for industrial and Financial Reconstruction;

12(e) a notice of demand serve to a dealer for realization of tax, interest, penalty, late fees or penalty, if any , on an assessment made in respect of any period which ended on the 31st day of Merch,2007 where the dealer had bona fide either not collected and paid no tax or collected and paid tax at a rate lower than the actual rate of tax applicable , on certain sale or on sale of certain goods , as the case may be and where the dealer claims by producing relevant evidences that such non-payment of tax or payment of tax at a rate lower than the actual rate is due to mistake of law during such year or part thereof ;

(f) a notice of demand has been served to a dealer on or before 31st day of March 2007, for realization of penalty imposed under section 96, where the dealer has removed the case for imposition of such penalty by way of making payment of tax which would have been avoided as referred to in sub-section 910 of the said section.