9911796707
|
Home
Issues:
Challenge to rejection of certificate under Kar Vivad Samadhan Scheme, 1998 for assessment years 1989-90 and 1990-91 based on alleged false declaration. Analysis: The petitioner filed a writ petition against the order rejecting the certificate under the Kar Vivad Samadhan Scheme, 1998 for the assessment years 1989-90 and 1990-91. The petitioner, along with others, had earlier filed a joint writ petition challenging the constitutionality of a particular provision. During the pendency of that petition, the Kar Vivad Samadhan Scheme, 1998 was introduced to resolve tax disputes and collect revenues. The petitioner availed the scheme by making a declaration, as required under the Finance Act of 1998. A key issue was whether the petitioner made a false declaration in this context. The Court referred to a previous judgment that emphasized the conclusive nature of a certificate issued under the Kar Vivad Samadhan Scheme, stating that it cannot be reopened except on the ground of false declaration. After examining the relevant documents and orders, the Court concluded that the petitioner had not made any false declaration. Consequently, the Court allowed the writ petition, quashed the impugned order rejecting the certificate, and directed the issuance of the necessary certificate under the Kar Vivad Samadhan Scheme, 1998. In light of the above analysis, the Court held that the petitioner was not at fault for any false declaration, thereby granting relief in favor of the petitioner. The Court ordered the issuance of the required certificate and allowed the writ petition, along with imposing costs on the respondents. Additional applications related to the case were also disposed of accordingly.
|
