Amnesty scheme does not bar later tax revision where statutory power is expressly preserved; unpressed questions cannot support reference.

An amnesty scheme does not prevent further statutory action for enhancement of tax, penalty or interest where the scheme expressly preserves that power. The assessee's claim that the assessment had attained finality and merged with the amnesty order was rejected because the scheme contemplated subsequent revision. On the reference issue, a proposed question that had not been pressed before the Tribunal did not arise from the impugned order and therefore could not support a reference. The revisional order was treated as sustainable despite prior amnesty relief, and the request to refer the proposed questions of law was declined.

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Issues: Whether the assessment for the relevant financial year could be revised under section 57 of the Bombay Sales Tax Act, 1959 after the assessee had availed benefit under the Amnesty Scheme, 2004 and whether the proposed reference raised any question of law.

Analysis: The benefit granted under the Amnesty Scheme did not bar the department from passing further statutory orders for enhancement of tax, penalty or interest where the scheme itself preserved that right. The assessment was not shown to have been disturbed in a manner inconsistent with the amnesty benefit already granted. The assessee's plea that the assessment had attained finality and merged with the amnesty order was rejected because the scheme expressly contemplated further statutory action. As to the second proposed question, it had not been pressed before the Tribunal in the appeal and therefore did not arise from the impugned order.

Conclusion: The Tribunal was in holding that no question of law arose warranting reference to the High Court. The application for reference failed.

Final Conclusion: The revisional order was held to be sustainable despite the prior amnesty relief, and the request to refer the proposed questions of law was declined.

Ratio Decidendi: Where an amnesty scheme expressly preserves the department's power to pass further statutory orders for enhancement, availing amnesty does not bar subsequent revision of assessment, and no reference lies on a question that does not arise or has not been pressed.

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