Amnesty Scheme settlement cannot be modified by set-off of alleged government dues; separate remedy must be pursued.

The Amnesty Scheme did not permit an assessee to seek modification of a settled tax order by setting off an alleged amount payable by the Government. Once the application under the scheme was considered and an order was passed, the authority became functus officio and could not reopen or alter the settlement. Any separate monetary claim against the Government had to be pursued through the proper independent remedy, not within the concluded amnesty proceedings. The petitioner therefore could not obtain adjustment against the settled liability, and the challenge to the revenue recovery notices failed.

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Issues: Whether the petitioner could seek modification of an order passed under the Amnesty Scheme by requesting adjustment of amounts allegedly due from the Government against the settled tax liability.

Analysis: The Amnesty Scheme did not provide for adjustment of amounts said to be due to an assessee against the tax liability settled under the scheme. Once the application under the scheme had been considered and an order had been passed, the authority had exhausted its jurisdiction and became functus officio. Any independent claim for money allegedly due from the Government had to be pursued through the appropriate remedy and could not be used to seek modification of the already concluded settlement order.

Conclusion: The petitioner was not entitled to seek modification of the order passed under the Amnesty Scheme on the basis of an alleged amount due from the Government, and the challenge to the revenue recovery notices failed.

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