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TMI Blog2020 (11) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... e that was resorted to for the purposes of realization of the dues from the petitioner, must go to reduce the liability of the petitioner to the Government. Although, it is a fact that the auction sale did not materialize, the forfeited amount must be seen as a portion of the sale consideration that the auction purchaser had paid, but which stood forfeited to the Government on account of the default committed by him in making the payment of the balance consideration. The said amounts forfeited to the Government should go to reduce the liability of the petitioner to the State Government. The Ext.P5 amnesty application preferred by the petitioner should be considered as a valid one for the purposes of the amnesty scheme, and the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this forfeited amount must go to reduce the liability of the petitioner, for the realization of which the Government had resorted to the auction procedure under Revenue Recovery Act. In as much as the respondents refused to accept the said contention and consequently the application preferred by the petitioner for the benefit of the amnesty scheme, the petitioner has approached this Court through the present writ petition. 2.Through a statement filed on behalf of the 2nd respondent, the stand taken is that the amount forfeited in favour of the Government, consequent to the identified bidder at the auction not having made payment of the balance consideration, would enure to the benefit of the Government and it cannot go to reduce the liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of availing the benefit of the amnesty scheme. In the light of the discussions above, I am of the view that the Ext.P5 amnesty application preferred by the petitioner should be considered as a valid one for the purposes of the amnesty scheme, and the respondent should now act on the same and compute the balance amount payable by the petitioner in accordance with the amnesty scheme. I therefore, allow the writ petition, by directing the additional 4th respondent to pass orders on Ext.P5 application by granting credit of the forfeited amount to the petitioner while processing his application for amnesty. The additional 4th respondent shall process the application in the light of the directions issued above and intimate the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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