https://www.taxtmi.com/caselaws?id=4575 Immunity under the Kar Vivad Samadhan Scheme was confined to the matters covered by the declarant's settlement under the tax enactment and did not extend automatically to a non-declarant or to distinct offences under the Indian Penal Code or the Prevention of Corruption Act. The Court treated the alleged false representation to the bank and procurement of a false certificate as independent criminal acts, outside the scope of the settlement certificate issued to the declarant for tax arrears. Later decisions narrowing earlier observations on the Scheme were applied, and the criminal prosecution was held maintainable. en-us Wed, 07 May 2008 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4575 Immunity under the Kar Vivad Samadhan Scheme was confined to the matters covered by the declarant's settlement under the tax enactment and did not extend automatically to a non-declarant or to distinct offences under the Indian Penal Code or the Prevention of Corruption Act. The Court treated the alleged false representation to the bank and procurement of a false certificate as independent criminal acts, outside the scope of the settlement certificate issued to the declarant for tax arrears. Later decisions narrowing earlier observations on the Scheme were applied, and the criminal prosecution was held maintainable. Case-Laws Customs Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4575