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TMI Blog2022 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 3-1-2022 - Hon ble Mr. Justice Tarlok Singh Chauhan And Hon ble Mr. Justice Chander Bhusan Barowalia For the Petitioner : Sh. Abhimanyu Jhamba, Advocate For the Respondents : Sh. Vijay Arora, Advocate ORDER The instant petition has been filed for grant of the following substantive reliefs:- A Issue a Writ, Order or Direction in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India directing the Respondents to accept the payment of taxes of ₹ 68,19,084/- declared by the Petitioner and accepted by the respondents under the Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019; B. Direct the Respondents to permit the Petitioner to deposit the determined amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 along with such rate of interest as may be directed by this Hon ble Court; C. Directing the Respondents to consider the representation dated 29.06.2020, 25.09.2020, 29.12.2020, 25.03.2021, 05.06.2021 and 12.08.2021 made by the Petitioner addressed to the Respondents. 2. The Government of India launched a scheme called as Sabka Vishwas (Legacy Disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious High Courts which are enumerated below:- 1. Case No: WP(C) 2862/2021, M/s Brahmaputra Tele Productions Pvt. Ltd. versus The Union of India and others. 2. S.B. Civil Writ Petition No. 10571/2020, Agroha Electronics versus Union of India and another. 3. D.B. Civil Writ Petition No. 6962/2021, M/s Akshay Dan Charan, A proprietorship Firm, through its Proprietor vs. Union of India and others. 4. W.P. (MD) No. 19314 of 2020, P. Sikkandar vs. The Government of India and another, Madras High Court. 5. Writ Tax No.328 of 2021, M/s Shekhar Resorts Limited vs. Union of India and others. 11. Adverting to the facts in Brahmaputra Tele s case (supra), it would be noticed that the judgment in the said case was not on the point of extension of time under SVLDRS,2019, but was rendered in the peculiar facts and circumstances of the case, as is evident from paras 4 to 9 of the judgment which read as under:- 4. The admitted position is that the petitioner awes certain amount to the Government of India on account of settlement of certain dispute which was resolved under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short, SVLDRS) vide Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, this Court is of the opinion that it may not necessary to dwell on the aggregate amount the petitioner is supposed to pay, except the amount which the petitioner has admitted and willing to pay in this petition. As regards other liabilities, if any, it is a matter to be considered by the authorities on its own merit in accordance with law. However, as far as the amount of ₹ 12,36,844.40/- is concerned which is the subject matter of consideration in this petition, the petitioner shall pay the aforesaid admitted amount of ₹ 12,36,844.40/- within 45 days from today. As regards the dues mentioned by Mr. Keyal, it is for the petitioner to approach the competent authority for payment and in instalments, if the authorities agree. 9. It is made clear that till payment of the aforesaid amount of ₹ 12,36,844.40/- within the aforesaid 45 days, no coercive action shall be taken against the petitioner as regards the said amount. 12. Now, adverting to the judgment rendered by the Single Bench of the Rajasthan High Court in Agroha Electronics s case (supra), wherein time to deposit the amount was extended by the Court. 13. However, a contrary view has been take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department would not accept such payment and the petitioner could not make a payment through the portal of the Department. Be that as it may, the petitioner missed the last date for making the deposit, upon which, the petitioner s application stood automatically dismissed in terms of the provisions of the scheme. The Department thereafter started recovery, upon which, the petitioner has filed this writ petition. Having heard learned counsel for the parties and perused the documents on record, we find that as per the admitted facts, the payment had to be made latest by 30.06.2020. The petitioner has not raised any dispute about the computation of the sum payable calculated by the department and conveyed to him. There is no provision in the scheme for extending the time limit for making the payment. In fact, the scheme clearly envisages that upon termination of the said period, the scheme would come to an end. That being the position, on the grounds stated by the petitioner, an order for extension of the scheme cannot be granted. 14. Now, adverting to the judgment in P. Sikkandar s case (supra). It needs to be noticed that the order dated 08.01.2021 as passed earlier in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions were not taken note of by me, the order dated 08.01.2021, allowing W.P.(MD) No. 19314 of 2020 is suo motu recalled and the writ petition is dismissed. No costs. 15. Thus, the overwhelming view taken by the various High Courts is that time for availing of the benefit of the Scheme cannot be extended as a matter of course, especially beyond the period it was promulgated. 16. We may, at this stage, also take note of the Division Bench judgment rendered by the Allahabad High Court in Writ Tax No. 328 of 2021 wherein the Hon ble High Court clearly opined that the Scheme cannot be made operational by the Court going beyond the period for which it was formulated only for one person or to relax any of the conditions enumerated in the Scheme. It will be apposite to refer to the relevant portion of the judgment which reads as under:- This writ petition has been filed to seek direction on the respondents for consideration of case of the petitioner under the scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short Scheme of 2019 ). It is submitted by learned counsel for the petitioner that pursuant to the order passed by the NCLT and by operation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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