9911796707
TMI Blog2003 (2) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Member (T)]. In its order, which is the subject matter of this application, the Tribunal has accepted the contention of the advocate for the appellant that since H.U. Shah, the noticee along with the appellant in the matter, settled the matter under the Kar Vivad Samadhan Scheme, 1998, the proceedings against the appellant had abated. The application filed by the appellant prays for mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han Scheme. The High Court, taking note of the contents of the Removal of Difficulties Order, trade notice etc., said that, since Gaurang Mehta was issued notice along with Wimco Ltd. which settled the matter, the proceedings instituted by the department will come to an end. It directed that the High Court s order should be produced before the Tribunal and appropriate order could be passed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e counsel for the appellant relies upon, only crystallises the view of the court that where a declaration has been made by one person, the proceedings are deemed to be settled against another person also to whom the notice was issued. This is the conclusion that the Tribunal had come to. We do not find anything in this paragraph of the judgment which supports the view that, in such a situation, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the declarant shall file an application before such High Court or the Supreme Court for withdrawing such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2). 5. Therefore, any appeal filed by a declarant shall be deemed to be wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermit your imagination to boggle when it comes to the inevitable corollaries of that state of affairs. 6. The Tribunal s conclusion that the appeal has abated is therefore perfectly correct. The Tribunal in fact could not say that the appeal was allowed. It had not heard parties on merits of the issue but its conclusion is based entirely upon the provisions of the Kar Vivad Samadhan Scheme, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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