9911796707
TMI Blog2006 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... facts leading to this writ petition are as under: The petitioner was levied with taxes and penalties to the tune of Rs. 2,11,28,670 in the year 1997-98. The said amount of taxes and penalties was paid by the petitioner in instalments between January 12, 1999 and December 4, 2003. Subsequently, the assessing authority demanded a sum of Rs. 60,75,772 towards interest in view of delayed payment of taxes. The said amount of interest payable by the petitioner was paid in instalments between February 28, 2004 and December 31, 2004. These facts are not in dispute. The Deputy Chief Minister, who was holding the finance portfolio, in his budget speech, announced the Kara Samadhana Scheme. The relevant portion of the budget speech of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Scheme. The grievance of the petitioner is that the Government Order dated March 31, 2005 which is issued in (1)Here italicised. pursuance to the budget speech of the Finance Minister runs contrary to the budget speech, i.e., the promise made by the Government and that therefore, the Government Order insofar as it relates to the insertion of words any amount already paid before March 11, 2005 shall not be reckoned for this purpose is bad in the eye of law and that therefore, the said words will have to be deleted from the Government Order. The said submissions are opposed to by Smt. Niloufer Akbar, learned Additional Government Advocate, who, inter alia, contended that the entire budget speech relating to Kara Samadhana Scheme has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er words, it is prospective in nature. In this case, as aforesaid, the entire amount of tax and penalties were paid back as on December 4, 2003 and whereas, the interest were cleared on December 31, 2004. The budget speech was made on March 11, 2005. Thus, there were no dues to be paid by the petitioner towards tax or interest as on March 11, 2005. In this view of the matter, Kara Samadhana Scheme as announced by the Finance Minister will not be applicable to the petitioner. The Government Order, vide annexure F, which included the words any amount already paid before March 11, 2005 shall not be reckoned for this purpose does not also run contrary to the budget speech. The aforesaid words in the Government Order are only clarificato ..... X X X X Extracts X X X X X X X X Extracts X X X X
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