Court : Chennai
..... two artificial classes between the same class of assessees, i.e. the litigating assessees in arrears and the definition of tax arrears in clause (m) of section 87 of the finance (no.2) act, 1998, particularly with reference to the appeal filed at the instance of the revenue pending before the appellate forum. the delhi high court pointed out that the proviso to section 92 ..... income at rs.24,33,687/-. by proceedings dated 17.6.99, the commissioner of income tax, the designated authority passed an order in terms of section 90 of the finance (no.2) act, 1998 treating the final settlement of tax arrears at rs.5,88,684/-. it is a matter of record that in respect of interest payment of rs.20 lakhs, which was ..... of the finance act (no.2) act, 1998 results in creating two artificial classes between the same class of assessees, one being appellant in the appeal before the appellate forum and other being the assessee as respondent in ..... the acceptance of the judgment by central government. a copy of the above press release has already been sent to you along with do letter no. 142/44/98- tpl dated 1st december, 1998 from member (l).2. following the above judgment of delhi high court, the government has decided that the assessees who want to make declaration under kvss in respect of .....Tag this Judgment!
Court : Supreme Court of India
Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN
..... 31.03.1998 but to whom the notices were issued after 31.03.1998 and further, has struck down the expression on or before the 31st day of march 1998 under section 87(m)(ii)(b) of the finance (no. 2) act, 1998 as ultra vires of the constitution of india and in particular, article 14 of ..... benefit of the `kar vivad samadhana scheme, 1998 (hereinafter referred to as the scheme ) to those who were in arrears of duties etc., as on ..... present appeals before us were duly served but none appeared for the respondents except one in civil appeal no. 5616 of 2006. 3) the high court, vide its impugned judgment and order dated 25.07.2005, has declared that section 87(m)(ii) (b) of finance (no.2) act, 1998 is violative of article 14 of the constitution of india insofar as it seeks to deny the ..... of reduced payments instead of the disputed liability and immunity from prosecution. 3... 3.1. the relevant extracts containing provisions of the samadhan scheme as incorporated in the enacted finance (no. 2) act, 98 (21 of 1998) are enclosed herewith. the salient features of the samadhan scheme in relation to indirect taxes are briefly discussed below:- 4. applicability of the scheme a. category of cases .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4
..... declarant has paid rs. 98,40,222/- being the sum determined by thedesignated authority. 21. in exercise of the powers conferred by sub-section (2) of section 90 read withsection 91 of the finance (no. 2) act, 1998, the designated authority issued thecertificate to the declarant in the following terms:(a) certifying the receipt of the payment from the declarant towardsfull and final ..... scheme but moreimportant in that regard for this case is section 95 of the kar vivadsamadhan scheme, chapter iv of finance (no. 2) act, 1998, which isquoted below :'95. the provisions of this scheme shall not apply - (i) xx xx xx (ii) in respect of tax arrear under any indirect tax enactment-, (a) in a case where prosecution for any offencepunishable ..... customs (adjudication) & designatedauthority (kvss-98) takes into consideration the following facts:(a) that the gujarat cancer society, ahmedabad had made declaration undersection 88 of the finance (no. 2) act, 1998; (b) that the designated authority by order dated 10.2.1999 determined theamount of rs. 98,40,222/- payable by the declarant in accordance with theprovisions of the kar vivad samadhan scheme ..... application, the agreement between the gcs, the gcri and thestate government of gujarat was also enclosed as annexure no. 4.14. our attention was also drawn to the text of the kar vivad samadhanscheme, 1998, under chapter iv of finance (no.2) act, 1998. our attention wasalso drawn to sections 86 to 98 of the said scheme which are relevant for thepresent .....Tag this Judgment!
Court : Karnataka
..... the rules made thereunder and such order is passed by the commissioner (appeals) on or after the date appointed under section 109 of the finance (no.2) act, 1998: provided further that the appellate tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause ( ..... section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the finance (no.2) act, 2014. explanation.- for the purposes of this section duty demanded shall include.- (i) amount determined under section 11d; (ii) amount of erroneous cenvat credit taken; (iii) amount payable under rule 6 of the cenvat credit rules, 2001 or the cenvat ..... unconstitutional. this writ petition is filed under articles 226 and 227 of the constitution of india praying to 1) declare section 35r of the central excise act, 1944 as amended by sec. 105 of the finance act (no.2), 2014 w.e.f. 6.8.2014 which provides for mandatory pre-deposit of 7.5% for first appeals and 10% for second appeals of the ..... (prayers: these writ petitions are filed under articles 226 and 227 of the constitution of india praying to hold that sec. 35f of the central excise act, 1944 as amended by sec. 105 of the finance act (no.2), 2014 w.e.f. 6/8/2014 which provides for mandatory pre-deposit of 7.5% for first appeals and 10% for second appeals of the total .....Tag this Judgment!
Court : Mumbai
..... deals with settlement of cases. this chapter contains sections 127a to 127n and was inserted w.e.f. 01-08-1998 by section 102 of finance (no.2) act, 1998 (21 of 1998). the object for inserting this chapter was that the door to settlement with an errant and defaulting tax-payer should be kept open, keeping in mind the primary ..... 1962 (for short the act ) and its allied statutes. (b) it is the case of the petitioner that in the normal course of business it imported ..... respondent no.2 is the commissioner of customs, nashik and respondent no.3 is the commissioner of customs (import), nhava sheva, uran, raigad 400 707. respondent no.4 is the settlement commission, additional bench, customs and central excise, mumbai, who has passed the impugned order. all the above authorities viz. respondent nos.2 to 4 exercised powers and functions under the provisions of the customs act, ..... by the petitioner. to decide the admissibility of the said settlement application, respondent no.4 examined the following three conditions:- (i) whether the application was in respect of a 'case' within the meaning assigned in the clause (b) of section 127a of the customs act, 1962? (ii) whether the applicant has paid the additional admitted duty liability along with the interest .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
1. while disposing of the five appeals filed by (i) m/s. sabarmati steel & alloys (p) ltd., (ii) shri narendra kumar garg, (iii) shri vijay kumar garg, (iv) shri rakesh kumar and (v) shri arvind kumar agarwal, the tribunal has dismissed these five appeals as withdrawn.2. shri j.s. agarwal, advocate had submitted that the matter has already been settled under the kar vivad smadhan scheme.3. without going into that question, on the request of the appellants, the appeals were dismissed as withdrawn. i do not consider that there is any mistake in the operative part of the order.4. in the present rom application, revenue has contended that the one of the parties, shri narendra kumar garg had not been issued the certificate of full and final settlement of tax arrears under section 90 (2) read with section 91 of the finance (no.2) act, 1998 in respect of kar vivad samadhan scheme. these were the appeals by the appellants and their prayer for withdrawal had been accepted. it could not be said that there was any mistake in the order passed by the tribunal.5. the rectification of mistake (rom) application is dismissed. ordered accordingly.Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2000(3)ALD125; 2000(3)ALT432; 2001(136)ELT45(AP)
..... the commissioner of customs and central excise, guntur, since you have not paid the entire amount, i.e., rs.13,22,879/- as payable under section 88(f) of the finance (no.2) act, 1998.'2. by the date of filing the declaration, the tax arrears quantified to be payable by the petitioner as per the show-cause notice dated 11-4-1997 were rs.26 ..... disputed that in view of the definition of 'tax arrear' under section 87(m) of finance act no.2 of 1998 (for short 'the act'), the amount of duty constituting the subject-matter of show-cause notice issued before 1st april, 1998 comes under the said definition. under section 88 of the act, the declaration has to be filed before the designated authority before the stipulated due date ..... should take the benefit of the scheme within the four corners of the scheme or contest the proceedings by having resort to the remedies under the act. there cannot be a mid-way. we see no legal infirmity in the impugned order.4. in the memorandum of writ petition, there is also a challenge to the order dated 15-12-1999 passed ..... be fifty percent of the amount of duty due or payable on the date of making the declaration under section 88 of the act, where the tax arrear is payable under the indirect tax enactment. thus, there is no escape from the conclusion that the petitioner has not done what he is expected to do under the provisions of the scheme in .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... the central government's k.v.s. scheme (removal of difficulties) order dated 08/12/1998 and held that settlement by the main declarant (under the k.v.s. scheme) was to operate ..... settled their disputes with the department under the k.v.s.scheme, 1998. any penalty imposed under the customs act was also eligible for settlement under the said scheme, which is clear from the definition of 'tax arrears' and the explanation thereto under clause (m) of section 87 of the finance (no.2) act, 1998. in the case of onkar s. kanwar (supra), the supreme court considered ..... appellants submitted that m/s advance technology devices had settled their disputes with the department under the kar vivad samadhan scheme, 1998 and accordingly their appeal against the above order of the commissioner was dismissed by the tribunal as per order no. c-i/600-604/wzb/2003 dated 06/03/2003. we have seen the tribunal's order and note that ..... :- "1 impose the following amounts of penalties on the persons firms mentioned below under section 112(a) & (b) of the customs act, 1962;8. shri a.v. gopalkrishnan : rs. 1.5 lakhs (rupees one lakhfifty thousand)10. shri ashok wahi : rs. 2.5 lakhs (rupees two lakhsfifty thousand)11. shri s.a. kulkarni . : rs. 1.5 lakhs (rs.one lakhfifty thousand)." 3 .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2001(4)ALD51; 2001(4)ALT160
..... years 1993-94 and 1994-95, showing the tax arrears at rs.74,390/- and rs.1,14,598/- respectively, a certificate of intimation in form 2-a under section 90(1) of the finance (no.2) act, 1998 was issued to the petitioner. in terms of the intimation, the petitioner was required to pay rs.27,498/-for the assessment year 1993-94 and rs ..... . now the dispute is whether the said presentation of the cheque on 27-3-1999 would amounts to the payment of tax within the time prescribed under section 90(2) of the finance act, 1998. it is not in dispute that the amount was realised only on 12-4-1999. the contention of the petitioner is that the challan was presented along with the ..... three months from the date of filing the declaration. the petitioner contended that though the tax payable under the scheme was paid on 30-3-1998, he was not granted a certificate under section 68(2) of the finance act, 1997. in the writ petition, the petitioner contended that the certificate was not granted to him on the ground that the tax was paid ..... to have been made on march 30, 1998 when the challan dated march 30, 1998 was submitted by the petitioner to the department along with the cheque. therefore, the payment of tax was within the period prescribed and the petitioner was entitled for the grant of certificate under the provisions of section 68(2) of the finance act. the gujarat high court also referred to .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
..... vivad samadhan scheme, the present proceedings will also get terminated. in this connection we find that the central govt. have issued orders under section 97(i) of the finance(no.2) act, 1998, interalia clarifying that no civil proceedings for imposition of fine and penalty shall be proceeded against the con-noticees and in such cases, the settlement in favour of the declaration under the kar ..... full and final in respect of other persons also on who show cause notices were issued in the same matter. our attention has been drawn to indor commissionerate trade notice no.36/98 dt.9.12.98 and it has been argued that words 'proceedings' used in the order of the govt. shall include proceedings att eh appellate stage also.reference ..... jain, proprietor of m/s.jain exports.the said m/s.jain exports have settled the dispute under the provision of kar vavad samadhan scheme 1998. in this reard we have seen the certificate dt.25.2.99 issued by the commissioner of custom,s, calcutta in form 3 in full and final settlement of tax arrears under the provision of the .....Tag this Judgment!