9911796707
TMI Blog2020 (4) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Officer [ 2010 (9) TMI 498 - MADRAS HIGH COURT] in which it is stated that payment of amount by assessee beyond 30 days but within a reasonable time as per amendment order would satisfy the requirements of Kar Vivad Samadhan Scheme, 1998. Writ petition is allowed and the impugned order is set aside. The first respondent is directed to issue necessary certificate under Section 90(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1992-93 and ₹ 2,46,040/- for the assessment year 1993-94. Apart from these, interest amounts were also levied by the Department, amounting to ₹ 25,834/- and ₹ 3,20,824/- for the assessment years 1992-93 and 1993-94 respectively. The petitioner filed appeals against the aforesaid assessments, before the appellate authorities. When these appeals were pending, the Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Department to pay a further sum of ₹ 15,960/-. Subsequently, he also paid the said sum. While so, he received a letter dated 14.05.2001 stating that his declaration filed under the Samadhan Scheme was rejected, since he had not paid the additional amount of ₹ 15,960/- within the specified time limit. Hence, this writ petition. 3. The learned counsel for the petitioner has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond 30 days but within a reasonable time as per amendment order would satisfy the requirements of Kar Vivad Samadhan Scheme, 1998. The relevant portion of the order is extracted hereunder: When the Parliament itself has not prescribed any such period of limitation both for the authority to pass an amendment order and for the declarant to make payment, such period of limitation cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples enunciated in the above decision to the facts of the present case, the writ petition is allowed and the impugned order is set aside. The first respondent is directed to issue necessary certificate under Section 90(2) of the Finance Act, 1998 to the petitioner, within a period of two months from the date of receipt of a copy of this order. No costs. Consequently, the connected miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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