9911796707
TMI Blog2004 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... any prayer made in this petition. Therefore, there is no question of considering this oral prayer of the petitioner. That apart, there is a provision under section 93 of the Finance (No. 2) Act, 1998, under which any amount paid pursuant to the declaration made under section 88 by the declarant is not refundable under any circumstances. Therefore, there is no question of granting this oral prayer for refund of the said amount which was deposited by petitioner No. 1-company in pursuance of the declaration made by it under section 88(1) of the Finance (No. 2) Act, 1998 - - - - - Dated:- 6-10-2004 - Judge(s) : B. J. SHETHNA., SHARAD D. DAVE. JUDGMENT The judgment of the court was delivered by B.J. Shethna J.-Petitioner No. 1-M/s. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government for quick and easy settlement of tax dues, outstanding in various categories of pending cases disputes, by offering substantial benefit to the assessees. Petitioner No. 1 company had also tried to take advantage of the Scheme and filed Declaration Form No. 1-B on January 29, 1999, as provided under section 90(1) of the Finance (No. 2) Act of 1998 (No. 21 of 1998) (annexure A). The Commissioner of Central Excise, Ahmedabad-1, by his order dated February 19, 1999 (annexure B), passed in exercise of his powers under section 90(1) of the Finance Act of 1998, determined the amount payable by the declarant towards full and final settlement of their tax arrears covered by the declaration under the scheme. The amount of tax arrears de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards full and final settlement of tax arrears: Provided that where any material particular furnished in the declaration is found to be false, by the designated authority at any stage, it shall be presumed as if the declaration was never made and all the consequences under the direct tax enactment or indirect tax enactment under which the proceedings against the declarant are or were pending shall be deemed to have been revived: Provided further that the designated authority may amend the certificate for reasons to be recorded in writing. (2) The declarant shall pay, the sum determined by the designated authority within thirty days of the passing of an order by the designated authority and intimate the fact of such payment to the desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount of Rs. 5,06,940 as determined by the designated authority under order (annexure B), the designated authority was required to issue the certificate in favour of the declarant. But, the said certificate was not issued in favour of the declarant-petitioner No. 1-company. Instead the Joint Commissioner of Central Excise, headquarters, Ahmedabad, by his letter dated June, 1999 (annexure D) informed petitioner No. 1-company that it has not paid the sum payable as per Form No. 2B certificate under the Kar Vivad Samadhan Scheme, 1998, therefore, they are not eligible for full and final settlement of tax arrears certificate in Form No. 3 under the Kar Vivad Samadhan Scheme, 1998. He submitted that having received that communication dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the respondents be directed to issue necessary certificate in favour of the petitioners. A bare reading of section 90(2) of the Finance (No. 2) Act of 1998, shows that within a period of 30 days from the date of the certificate/order issued by the designated authority, the declarant was required to make the payment as determined by the designated authority. The certificate/order was issued by the designated authority in this case on February 19, 1999, and the declarant was required to pay within 30 days from the date of the certificate, i.e., by March 21, 1999, i.e., Sunday. Therefore, it could have paid the amount on March 22, 1999. The respondent-authority has also stated in their reply-affidavit that the period of 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court is totally helpless in exercising its discretionary writ jurisdiction in favour of the petitioners. At this stage, we must state that learned counsel, Shri Rao, for the petitioners, tried to submit that there is a judgment of the Orissa High Court in his favour by which delay was condoned, but he was not in a position to produce the same, therefore, we cannot take note of such arguments advanced by Shri Rao for the petitioner. Lastly, Shri Rao submitted that on the one hand the respondents are not issuing necessary certificate in favour of petitioner No. 1-company on the ground of delayed payment after the expiry of the period of limitation provided under section 90(2) of the Act of 1998 and, on the other hand, they are not refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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