High Court grants 25% tax reduction, directs petitioner to apply for Amnesty Scheme benefits. Recovery actions suspended pending application. The High Court granted a 25% reduction in the assessed tax amount in response to the petitioner's challenge to the assessment order under section 2002-03. ...
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High Court grants 25% tax reduction, directs petitioner to apply for Amnesty Scheme benefits. Recovery actions suspended pending application.
The High Court granted a 25% reduction in the assessed tax amount in response to the petitioner's challenge to the assessment order under section 2002-03. The petitioner claimed eligibility for benefits under an Amnesty Scheme, which the assessing authority allegedly did not consider. The Court directed the petitioner to submit a proper application for the Amnesty Scheme benefits within a week, with the condition that any such application must be promptly processed and resolved within a week of receipt. Recovery actions will be suspended pending a decision on the application if submitted within the specified timeframe.
Issues involved: Challenge to assessment order u/s 2002-03, eligibility for reduction in assessment, failure to consider Amnesty Scheme application.
The petitioner challenged the finalised assessment order u/s 2002-03 through Ext.P1, leading to the judgment in STRE No.212/10 (Ext.P2) by the High Court granting a 25% reduction in the assessed amount. The condition imposed was that remitting 25% of the tax amount due along with interest would result in the granted reduction. The petitioner claimed to have submitted Ext.P3 requesting benefits under the Amnesty Scheme, which was allegedly not considered by the assessing authority, prompting the filing of this writ petition.
The Government Pleader contended that the petitioner did not file a proper application for Amnesty provision in the prescribed format, emphasizing that the Ext.P3 letter was received after the writ petition was filed. Despite this, considering the observations in Ext.P2, the Court opined that the petitioner should be allowed to approach the assessing authority for Amnesty Scheme benefits by submitting a proper application as per the prescribed format. The petitioner's counsel assured readiness to file such an application within a week, with the directive that any application received by the assessing authority must be promptly considered and resolved within a week from receipt.
In light of the above, if the petitioner submits the directed application within the stipulated time frame, any recovery actions will be suspended until a decision is made on the application.
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