2013 (12) TMI 1068

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..... licant filed this application for waiver of pre-deposit of tax of Rs.14,65,903/- imposed under proviso to Section 73(1) & 73(2) of the Finance Act, 1994 along with interest under Section 75 of Chapter V of the Act and penalties under Section 77(1)(a), 77(2) and 78 of the said Act. The tax was demanded for the period between 16.06.2005 to 28.02.2010. 2. The learned counsel for the applicant submit .....

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..... licant, and no evidence has been produced for payment of tax. 4. Heard both sides and perused the records. We are not impressed by the submission of the learned counsel. However, we find force in the submission of the learned AR for the Revenue. As the liability to tax of the applicant is not disputed and having failed to produce any evidence of payment of tax, we direct the applicant to pay the .....

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