Kar Vivad Samadhan Scheme certificate service failure: petitioner may obtain the issued certificate and limitation runs from receipt

A certificate under section 90 of the Finance Act had already been issued under the Kar Vivad Samadhan Scheme, but service failed because the addressee had left and had not provided a proper address. The petitioner was permitted to approach the competent authority within one week to obtain the issued order or certificate, and the limitation period of 30 days was directed to run from receipt of that document. The text also states that service failure was beyond the department's control and that interest at 15% per annum from 1-4-1999 until payment of tax was directed.

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Issues: Whether the petitioner was entitled to obtain the certificate already issued under the Kar Vivad Samadhan Scheme, and whether interest at 15% per annum was payable from 1-4-1999 till payment of tax because the order could not be served.

Analysis: The order recorded that a certificate under section 90 of the Finance Act had already been despatched, but it was returned unserved with the endorsement that the addressee had left. The petitioner was permitted to approach the competent authority within a week and obtain the order or certificate already issued, and the limitation period of 30 days was directed to run from the date of receipt of the order or certificate. The order also noted that service had failed for reasons beyond the control of the department and that the petitioner had not furnished a proper address for service.

Conclusion: The petitioner was entitled to approach the authority and obtain the issued certificate, and interest at 15% per annum from 1-4-1999 till payment of tax was directed.

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