2004 (12) TMI 103

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - The declaration filed by the respondent on 24-12-1998 under Section 89 of the Finance (No. 2) Act, 1998 introducing the Kar Vivad Samadhan Scheme, was rejected by the competent authority solely on the ground that on the date of declaration there was no dispute pending before the CEGAT, Chennai. The declaration made a mention that the appeal pending before the Tribunal had been dismissed by an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... herefore the competent authority was in error in rejecting the declaration. It is against this order that the present writ appeal has been filed under Section 4 of the Karnataka High Court Act. 2.We have heard the learned Counsel for the parties and it is their common case that the declaration filed by the respondent contained a recital that an appeal filed by it before the Tribunal had been dism .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X