31. Insofar as the fact of the cases in this batch is concerned, in these cases, the respective petitioners have calculated the tax arrears payable by them and paid the same along with interest, while making applications under the Samadhan Scheme. It is pertinent to note that insofar as the first eight cases of the assessee, ie., Sri Shanmugha Solvent Extracts Private Limited is concerned, after the Settlement Act, 2008 comes into effect, the petitioner had requested the respondent to spell out the arrears of tax with interest, so that they can make arrangement and to come forward to file the application by paying the tax due with interest. In response to the same, on 03.04.2009, the second respondent has given letter stating that the total due is Rs.52,97,656/- and break-up figures had been given as what is the interest reduction availed by the petitioner in respect of the TNGST arrears and what is the interest reduction availed by the petitioner in respect of CST arrears. Along with the said communication dated 03.04.2009, the second respondent also annexed the working sheet separately for TNGST arrears and separately for CST arrears. According to the said communication, the total TNGST arrear is Rs.44,79,910/- and CST arrear is Rs.8,17,746/totalling Rs.52,97,656/-. Therefore, this is the arrear within the meaning of the provisions of the Settlement Act, 2008.
