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Section 6: Determination of amount payable by the applicant

Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011State Act of Tamil Nadu · Act 29 of 2011

(1) The designated authority shall verify the correctness of the particulars furnished in the application made under section 5 with reference to all relevant records and determine the amount payable at the rates specified in section 7. (2) The designated authority shall demand further amount payable by the applicant in the form prescribed, if the amount paid by the applicant along with application falls short of not more than ten per cent of the amount determined under sub-section (1). (3) If the applicant has not paid ninety per cent of the amount payable under section 7 along with the application, the designated authority shall summarily reject the application. (4) The amount determined under sub-section (1) shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee, and, if such part is fifty paise or more, it shall be rounded off to the nearest rupee, and if such part is less than fifty paise, it shall be ignored.

Where this provision sits

ActTamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
Section6
Marginal noteDetermination of amount payable by the applicant
JurisdictionState of Tamil Nadu
StatusIn force as published by the source

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