2020 (4) TMI 3

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..... the said Scheme - HELD THAT:- There is no error in the impugned order passed by the Deputy Commissioner and in the absence of the arrears of tax, penalty, interest bearing free as the tax already stood paid, the Assessee by applying under the said Scheme cannot take advantage of reduction of the tax liability to the extent of 50%. The learned Deputy Commissioner appears to be justified in rejec .....

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..... , penalty or interest on the part of the Assessee that some dispute pending, in some Forum. The learned Deputy Commissioner by the impugned order dated 30 September, 2003, has held that since the Assessee has already paid the tax before making an application under the said Scheme, therefore, it was not entitled to avail the benefit. The relevant portion of the impugned order dated 30th September, .....

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..... the instance of appeal still pending before the Sales Tax Appellate Tribunal. The dealers reply cannot be considered as the section 4(1) of the Act clearly provides that an applicant may make an application for settlement of arrears of Tax, Penalty or Interest in dispute. In the case of the applicant, as envisaged in item 7(c) of Form I, the petitioner had already paid the entire dues in disp .....

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