Refund cannot be adjusted against tax dues under the settlement scheme when payment terms are expressly mandatory.

The Kar Vivad Samadhan Scheme required tax arrears to be paid within the stipulated period in the manner prescribed, and a refund could not be treated as satisfaction of that obligation. The Scheme's language did not permit adding or substituting words to create an adjustment mechanism not expressly provided. Because the actual tax was not paid as required, the request to issue a certificate was rejected and the refusal was upheld.

---

---

Issues: Whether refund due to the assessee could be adjusted towards the amount payable under the Kar Vivad Samadhan Scheme, and whether rejection of the request for issuance of the certificate was justified.

Analysis: The Scheme required payment of the tax arrears within the stipulated period. The request to treat the alleged refund as satisfaction of the payment obligation was inconsistent with the express terms of the Scheme. The language of the Scheme did not provide for such adjustment, and no word could be added or substituted to create a benefit not contemplated by the provision. As the actual tax was not paid in the manner required by the Scheme, the rejection of the certificate was upheld.

Conclusion: The claim for adjustment of refund against the tax payable under the Scheme was rejected, and the refusal to grant the certificate was upheld against the assessee.

---