Section 4 in Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
4. Eligibility for settlement.
- Subject to the other provisions of this Act, an applicant may make an application for settlement of arrears of tax, penalty or interest pertaining to the assessment years upto 2006-2007 for which assessment has been made prior to the 1st day of August 2011, against which an appeal or revision is not pending before any court on the date of filing application.
