9911796707
TMI Blog2002 (7) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... it is obligatory for the designated authority to proceed with the declaration proceedings as provided under clause (1) and clause (2) of section 90. Accordingly, we direct the designated authority to proceed in accordance with law on the declaration filed by the petitioner. - - - - - Dated:- 3-7-2002 - Judge(s) : N. N. MATHUR., H. R. PANWAR. JUDGMENT The Government of India introduced a scheme by the name of Kar Vivad Samadhan Scheme, 1998, under Chapter IV of the Finance (No. 2) Act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on March 31, 1998, both in various direct tax enactments as well as indirect taxes enactment by offering waiver of a part of the arrear taxes and interest and providing immun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kar Vivad Samadhan Scheme, i.e., January 31, 1999, the petitioner filed a declaration under the Kar Vivad Samadhan Scheme for the assessment years 1985-86 and 1989-90 on January 29, 1999. It is submitted by Mr. Kothari, learned counsel appearing for the petitioner, that it is obligatory on the part of the designated authority to grant a certificate under section 90(1) and (2) as the petitioner fulfils all the requisite conditions. On the other hand, it is submitted by Mr. Bhandawat, learned counsel for the Revenue, that the petitioner for taking the benefit under the Scheme of 1998 has filed the instant writ petition mala fide with a view to raise an artificial dispute. The core question which arises for the consideration is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the sum payable after such determination towards full and final settlement of tax arrears." Section 95 is the most relevant provision and has a direct bearing on the controversy involved in the instant case. The provision is extracted as follows: "95. The provisions of this Scheme shall not apply- (i) in respect of tax arrear under any direct tax enactment,-. (c) to a case where no appeal or reference or writ petition is admitted and pending before any appellate authority or the High Court or the Supreme Court on the date of filing of declaration or no application for revision is pending before the Commissioner on the date of filing declaration." Clause (i) of section 95 refers to pendency of the writ petition. The expressi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated January 21, 1998. The respondents are now trying to get review of that order, which cannot be done at this stage. Mr. D. S. Shishodia, the learned senior advocate appearing for the respondents, states that because of admission of the writ petition, the respondents are not in a position to decide the declaration filed by the petitioner; under these circumstances, the respondents have to stay their hands until further order to be passed in the writ petition. In the light of the submissions made by learned counsel for the parties, while maintaining the order dated January 21, 1998. We say that the respondents may not proceed to deal with the declaration until further orders to be passed in the writ petition. List this matter in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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