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TMI Blog2014 (2) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... oof of making application for seeking any benefit under Kara Samadhana scheme nor could he produce any proof of the payment on or before the cut-off date i.e., 30.05.2005 under the said scheme. - Held that:- It is clear from the facts that the amounts, that were due, were paid by two cheques, with the covering letter dated 25.05.2005 i.e., before the cut-off date fixed under the scheme. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favour of assessee. - S.T.A. No. 137 of 2009 - - - Dated:- 5-2-2014 - DILIP B. BHOSALE AND MANOHAR B. JJ. Ashok G.V. for G.K.V. Murthy for the appellant. Smt. S. Sujatha, Additional Government Advocate, for the respondent. JUDGMENT Heard the learned counsel appearing for the parties. By consent, this appeal is taken up for final disposal at the stage of admission. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Samadhana Scheme. 3. The appellant is engaged in execution of works contracts. The tax payable, as assessed, was ₹ 2,02,231/for the assessment year 2001-02. After adjusting the amount of ₹ 1,21,652/- paid during the said year, the balance due from the appellant was ₹ 80,579/-. The appellant claims that he paid the said amount by cheque bearing No.964462 dated 21.03.2005 and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due, were paid by two cheques, as aforementioned with the covering letter dated 25.05.2005 i.e., before the cut-off date fixed under the scheme. It is not the case of the respondents that they did not receive the cheques and the cheques were not encashed. Having regard to the dates of the cheque and the date of covering letter, in our opinion, the Revisional Authority ought to have accepted the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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