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TMI Blog2018 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... iability by paying a lump-sum under the Amnesty scheme. The petitioner would be required to comply with the provisions of Section 33(5) of the Act only with regard to the balance payment i.e. ₹ 27,66,08,864/-. Petition disposed off. - Civil Writ Petition No.6613 of 2017 (O&M) - - - Dated:- 23-2-2018 - MR. S. J. VAZIFDAR, CJ. AND MR. AVNEESH JHINGAN, J. For The Petitioner : Mr. Sandeep Goyal, Advocate, Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana ORDER AVNEESH JHINGAN, J. The writ petition has been filed for quashing of order dated 28.02.2017 passed under Section 29 of The Haryana Value Added Tax Act, 2003 (for short 'the Act'). The respondents are the State of Haryana, the Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. The dealer in compliance with the terms of Amnesty Scheme deposited 25% of the net amount payable. The dealer was served with Deficiency Notice dated 12.01.2017. In compliance with the Deficiency Notice, the dealer deposited another amount of ₹ 32,42,837/- on 25.01.2017. The application of the petitioner was allowed by respondent No. 3 vide order dated 08.02.2017. The liability of the petitioner as a developer was covered by the said order. He was not absolved of his liability to pay tax as a contractor or sub-contractor. The said order noted the fact that the amount due under the Amnesty Scheme has been paid by the petitioner. As per clause-8 of the Scheme, the dealer was required to withdraw all the pending petitions, appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. ( 2) In the event of failure of the contractor to withdraw the cases as above subsequent to the acceptance of his Form, his Form shall be deemed to have been rejected and the proceeding held in abeyance shall be finalized in accordance with law. The amount deposited by him under this Scheme shall stand forfeited: Provided that the time period lost on account of proceedings under this Scheme shall be excluded in computing the period of limitation specified under the Act, to finalize the proceedings kept in abeyance under this Scheme. 9.(1) Nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the contractor other than the benefit, concession or immunity granted under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al cannot be filed against the impugned order because of clause-8 of the Amnesty Scheme. The dispute survives only with regard to liability created on the petitioner for work contract. The order passed would be appealable under Section 33 of the Act. It is clarified that in case the petitioner files an appeal against the said order, it would not be treated as violation of clause-8 of the Amnesty Scheme as the dispute would be relating to its liability created as a contractor which is not covered by the order of Amnesty. As per Sub Section 5 of Section 33, the petitioner is required to furnish a bank guarantee or surety to the satisfaction of the Appellate Authority for entertainment of the appeal. In the impugned order, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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