9911796707
TMI Blog2005 (2) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... with section 5(4) of the KTEG Act. The petitioner filed objections to the said proposal. Thereafter the second respondent passed the orders of assessment as per annexures A, B, C and D for the aforesaid assessment years levying entry tax in terms of the said orders. Feeling aggrieved by the said orders, the petitioner filed appeals before the Joint Commissioner of Commercial Taxes (Appeals), Bangalore Division. The appeals relating to the assessment years 1995-96 and 1996-97 were dismissed on December 15, 2000 and the orders were served on the petitioner on January 8, 2001. However, the appeals in respect of the assessment years 1997-98 and 1998-99 were pending. The State Government has issued a Government Order No. FD 291 CSL 03 dated October 3, 2003 known as Kara Samadhana Scheme as per annexure E. In modification of the said Government Order, the State Government has issued another Government Order No. FD 291 CSL 03, dated December 10, 2003. The petitioner made an application dated December 30, 2003 for withdrawal of the appeals filed by him before the appellate authority. Thereafter, it made applications before the assessing authority for waiver of the disputed tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax. I have carefully considered the arguments made at the Bar and perused the materials placed on record. As noticed above, the State Government has issued a Government Order No. FD 291 CSL 03, dated October 3, 2003 called the Kara Samadhana Scheme . The reason for issuance of the said Scheme as stated in its preamble is that huge amounts of taxes together with penalties levied and the interest accrued on such taxes and penalties due under the KST, CST and KTEG Act have been locked up in the cases pending with the departmental appellate authority, Tribunal and courts. In most of the cases, the tax demanded by the departmental authorities in addition to the taxes admitted in the returns filed by the assessees and penalties levied has been disputed by the assesses. The Scheme was introduced with a view to reduce the arrears and to settle the disputes on part payment of the amount disputed as the completion of the proceedings to resolve the disputes which would take considerable time. The Scheme is as follows: PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA Sub: Kara Samadhana Scheme Regarding. Preamble: Huge amounts of taxes together with penalties levied and interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed would stand waived. 2.. In cases where claims of concessional lower tax have been rejected by the assessing authorities in the absence of statutory forms like form 32-B declarations, form 37 declarations, form 40 declarations, C forms, D forms and H forms or any other prescribed form, if the taxes admitted have already been paid and 20 per cent of the taxes levied on the claims rejected have already been paid or are paid on or before December 31, 2003 along with, (i) 10 per cent of the interest payable on such 20 per cent of the tax levied, if the appeal was filed on or before March 31, 2000 or 50 per cent of the interest payable on such 20 per cent of the tax levied, if the appeal was filed later; and (ii) 25 per cent of the penalties levied, if any, then the balance amount of taxes levied, interest accrued and penalties levied would stand waived. 3. In cases where claims of inter-State stock transfers under the CST Act, 1956 have been rejected by the assessing authorities, if the taxes admitted have already been paid and 25 per cent of the taxes levied on the turnovers involved in the rejected claims have already been paid or are paid on or before December 31, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against orders or proceedings relating to the amounts due, such appeal has been withdrawn or an application has been filed before the authority concerned not to press the issues covered by this Scheme if the appeal covers other issues also, before the date specified above and that such appeals have not been disposed of after the filing of application by the assessee. 3.. The assessing authority shall then order for waiver/write off of balance amounts of tax levied, penalty levied and interest payable which are due, as the case may be. The remission order shall be communicated to the assessee within a week from the date of the order. 4.. All the applications filed under this Scheme which are correct and complete shall be disposed of within 30 days from the date of their filing. The above Scheme was partially modified by a Government Order No. FD 291 CSL 3 dated December 10, 2003. The original Scheme covered only three specified areas of disputes relating to assessment. The modified Scheme as extended to cover all other areas of dispute but excluding cases relating to industrial incentives. The modified Scheme is as follows: Government Order No. FD. 291 CSL 03, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal or court on or before March 31, 2003 are waived off to the extent specified and subject to the conditions in the Scheme. Originally the Scheme was made available to cover four specific areas, namely, cases where additions were made to the declared turnover by the assessing authorities based on estimations but excluding cases relating to claims of industrial incentives; in cases where claims of concessional lower tax have been rejected by the assessing authorities; in cases where claims of inter-State stock transfers under the CST Act, 1956 have been rejected and in cases where penalties have been levied under different sections of KST and KTEG Acts. However, by virtue of its modification by a subsequent Government Order, the Scheme was made available to cover all other areas of dispute except those relating to industrial incentives. Time was extended till October 3, 2003 to claim the benefit of the Scheme in cases where the taxes and penalties have been levied and the interest accrued in respect of taxes or other amounts due which are involved in pending appeals filed before the competent authorities before October 3, 2003. The Scheme specifies the conditions and proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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