Immunity certificate under Kar Vivad Samadhan Scheme cannot be refused when tax is paid within the final modified certificate period.

Under the Kar Vivad Samadhan Scheme, the later certificate issued for the consolidated settlement superseded earlier figures, and tax paid within thirty days of that final certificate satisfied the scheme requirement. Refusal to issue an immunity certificate for assessment year 1993-94 was unsustainable because it lacked a cogent reason, was made without hearing the petitioner, and was not supported by a valid clerical-mistake basis, since the same figure had been carried through for another year as well. The rejection was quashed and the petitioner was held entitled to the immunity certificate.

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Issues: Whether the refusal to grant immunity certificate for assessment year 1993-94 under the Kar Vivad Samadhan Scheme, 1998 was justified on the ground that the tax was not deposited within thirty days of the modified certificate.

Analysis: The declaration under the scheme was covered by successive certificates issued under section 90(1) of the Kar Vivad Samadhan Scheme, 1998. The later certificates modified earlier figures and the last certificate dated 7 June 1999 superseded the earlier certificates for the consolidated settlement. The tax for the disputed year was deposited in accordance with the last certificate within thirty days from that date. The rejection of immunity for only one assessment year was unsupported by any cogent reason, and the order was passed without a hearing and without a reasoned explanation, contrary to the requirements of natural justice. The purported clerical mistake was not accepted because the same figure had been carried through the certificates for another assessment year as well.

Conclusion: The refusal to issue immunity certificate for assessment year 1993-94 was unsustainable and was quashed. The petitioner was held entitled to the immunity certificate.

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