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    <title>2018 (3) TMI 236 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Acceptance of an Amnesty Scheme for builder and developer liability did not render the assessment infructuous where the acceptance expressly preserved any liability arising from contractor or sub-contractor work. The impugned demand could therefore continue to the extent it related to the excluded contractor component, and the challenge to quash the entire order on the ground of infructuous proceedings was rejected. The statutory appeal was held to remain available against the surviving demand, and the appellate security condition was confined to the balance liability not covered by the amnesty benefit.</description>
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      <description>Acceptance of an Amnesty Scheme for builder and developer liability did not render the assessment infructuous where the acceptance expressly preserved any liability arising from contractor or sub-contractor work. The impugned demand could therefore continue to the extent it related to the excluded contractor component, and the challenge to quash the entire order on the ground of infructuous proceedings was rejected. The statutory appeal was held to remain available against the surviving demand, and the appellate security condition was confined to the balance liability not covered by the amnesty benefit.</description>
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