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TMI Blog2008 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... a learned single Judge of this court dated 31-3-2004 in writ petitions Nos. 2890 and 2891 of 2004 by which the appellant was non suited for the prayer to call for the records relating to the order of the respondent - the Commissioner of Customs, (Port) Chennai dated 28-5-1999 to have it disposed off under the Kar Vivad Samadhan scheme and for a further direction to the respondent to issue final certificate to the appellant under the said scheme. 2. The learned single Judge, after referring to Section 95 of Finance (No.2) Act, 1998 has ultimately held that it is true that the word 'pending' would mean 'undecided issues' and a legal proceedings deemed to have been pending as soon as it is commenced and until it is concluded, but neverthele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking into consideration the earlier judgments on this issue in the cases of Tirupati Balaji Developers (P) Ltd. v. State of Bihar, (2004) 5 SCC 1, Renuka Datla v. CIT, (2003) 2 SCC 19, and Computwel Systems (P) Ltd. v. W. Hasan, 2000 (10) SCC 403, the Supreme Court has held as follows : "10. The basic point which we are required to consider in this case is the meaning of the word 'pending' in Section 95(i)(c) of the said scheme. 11. The object of the Scheme was to make an offer by the Government to settle tax arrears locked in litigation at a substantial discount. It provided that any tax arrears could be settled by declaring them and paying the prescribed amount of tax arrears, and it offered benefits and immunities from penalty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be looked into. The Finance (2) Act, 1998 introduced a scheme called the Kar Vivad Samadhan Scheme, 1998. It was a recovery scheme. Under the Scheme, the tax arrears had to be outstanding as on 31-3-1998. under Section 87(f), 'disputed tax' was defined to mean total tax determined and payable under the IT Act/Wealth Tax Act in respect of an assessment year but which remained unpaid as on the date of making of the declaration from which TDS, self-assessed tax, advance tax paid, if any, had to be deducted under Section 90; the DA had to determine the amount payable and for that purpose, he had to determine the tax arrear as well as the disputed amount as defined under Section 87(f). Thus, the DA had to make an assessment of tax arrears, dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question entirely for the appellate court before whom the appeal is filed to decide and this determination is possible only after the appeal is heard but there is nothing to prevent a party from filing an appeal which may ultimately be found to be incompetent e.g. when it is held to be barred by limitation. From the mere fact that such an appeal is held to be unmaintainable on any ground whatsoever, it does not follow that there was no appeal pending before the court. 16. To the same effect is the law laid down by the judgment of this court in Tirupati Balaji Developers (P) Ltd. v. State of Bihar, (2004) 5 SCC 1, in which it has been held that an appeal does not cease to be an appeal though irregular and incompetent." 7. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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