Scheme exclusions: prosecutorial, conviction, appeal and detention conditions bar scheme relief for specified tax and penal cases. The Scheme excludes cases where criminal prosecution or conviction, settlement commission orders, lack of admitted appeals or pending revisions, absence of statutory notices, or specified detention orders exist; these procedural finality and notice conditions preclude application of the Scheme to direct and indirect tax arrears and to persons prosecuted under listed penal enactments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scheme exclusions: prosecutorial, conviction, appeal and detention conditions bar scheme relief for specified tax and penal cases.
The Scheme excludes cases where criminal prosecution or conviction, settlement commission orders, lack of admitted appeals or pending revisions, absence of statutory notices, or specified detention orders exist; these procedural finality and notice conditions preclude application of the Scheme to direct and indirect tax arrears and to persons prosecuted under listed penal enactments.
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