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TMI Blog2018 (3) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... notice along with the assessment order - entitlement of the petitioner for the scheme cannot be denied on this count. Petition allowed - decided in favor of petitioner. - Writ Petition Nos. 35993-35996/2017 (T – EYT) - - - Dated:- 6-3-2018 - MRS. S. SUJATHA J. Petitioner: [By Sri G. Rabinathan, Adv.] Respondents: [By Sri T.K. Vedamurthy, AGA) O R D E R Heard the learned counsel appearing for the parties. 2. These writ petitions are directed against the order of the Respondent No.3 dated 27.06.2017, whereby the applications filed by the petitioner under Karasamadhana Scheme, 2017 [ scheme for short] for waiver of interest equivalent to 90% of interest arrears under the Karnataka Tax on Entry of Goods Act, 1979 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue department can be considered to be colourless deposit unless and until the Appellate Authorities or the courts deter mine the issues finally and subject to such decisions only, the adjustments of payments or deposits can be made. The amount deposited before the Appellate Authority can be construed as colourless deposit and cannot be adjusted under any specific head of the total demand comprising of tax, interest and penalty and the full effect and play of the scheme can be given to the assessee on a beneficial and purposive interpretation of the provisions of the said scheme. 6. It is apparent that the petitioner has deposited 30% of the arrears of interest before the Appellate Authority and the same is not disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in Form No.9 has been issued towards arrears of total tax amount of ₹ 7,89,35,755/- which obviously includes the interest of ₹ 2,98,08,087/-. Rejection of the application of the assessee on the ground that no arrears of interest was demanded by the Authorities is untenable. Hence, the Respondent No.3-Authority ought to have considered the demand notice along with the assessment order. In the circumstances, entitlement of the petitioner for the scheme cannot be denied on this count. 10. For the reasons aforesaid, writ petitions are allowed. The impugned order herein is set aside. The Respondent No.3-Authority shall accept the applications submitted by the petitioner claiming the benefit of the scheme and the benefits shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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