Section 4 in Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010
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 in respect of which assessment has been made under the relevant Act, prior to the 1st day of April 2007, against which an appeal or revision is not pending before any court on the date of filing application.
