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TMI Blog2009 (12) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the petitioner has supplied false information with regard to payment of ₹ 6 lacs. The impugned order passed by the Respondent No. 2 is hereby quashed and set aside and the respondent No. 2 is hereby directed to issue certificate after verification of the payment of ₹ 6 lacs. - Special Civil Application No. 8180 of 2009 - - - Dated:- 23-12-2009 - K.A. Puj and Rajesh H. Shukla, JJ. Shri Nitin K. Mehta, for the Petitioner. Shri Y.N. Ravani, for the Respondent. JUDGMENT Rule : Mr. Y.V. Ravani, learned Standing Counsel appearing for revenue waives service of rule. 2. The petitioner has filed this petition under Articles 226 and 227 of the Constitution of India praying for quashing and setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reon by invoking the extended period of 5 years. The Joint Commissioner vide his Order-in-Original dated 29-11-2007 confirmed the demand in the said show cause notice without taking into consideration that Rs. 6 lacs have already been paid by the petitioner before issuance of show cause notice. In 2008 the Government announced Dispute Resolution Scheme, 2008 for all arrears of tax below Rs. 25,000/- outstanding as on 1-3-2008. The tax in arrears of the petitioner was only Rs. 8,737/- and hence the petitioner, only with a view to avail benefit of the said scheme, made a declaration. The petitioner has also received an intimation to that effect on 5-8-2008 and pursuant to the said intimation the petitioner preferred an application on 22-9-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Standing Counsel appearing for the revenue, on the other hand, has submitted that since challans were not available, the application was rejected and there was different version in the balance-sheet as well as in the application. Since challans are produced for the first time before this Court, the petitioner may be directed to produce the said challans before Respondent No. 2, who will examine the same and issue necessary certificate to that effect. 8. Having heard learned advocates appearing for the parties and having considered the documents on record, we are of the view that the petitioner, in fact, has made the payment of Rs. 6 lacs as the payment is duly supported by the Bank entries as well as duly receipted challans and he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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