https://www.taxtmi.com/caselaws?id=281970 The Kar Vivad Samadhan Scheme, 1998 was confined to immunity for matters covered by the declaration under section 88 and to prosecution for offences under direct or indirect tax enactments. The statutory bar in section 95 was held inapplicable because prosecution was not treated as instituted merely on FIR registration, and the charge-sheet came after the declaration. Allegations of false representations, fabricated documents and misuse of a foreign inward remittance certificate were not shown to be limited to the tax settlement or identical to the earlier cited settlement case. Whether the prosecution rested only on material covered by the declaration was therefore left for trial, not discharge or quashing. en-us Mon, 03 Oct 2005 00:00:00 +0530 Mon, 15 Jul 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281970 The Kar Vivad Samadhan Scheme, 1998 was confined to immunity for matters covered by the declaration under section 88 and to prosecution for offences under direct or indirect tax enactments. The statutory bar in section 95 was held inapplicable because prosecution was not treated as instituted merely on FIR registration, and the charge-sheet came after the declaration. Allegations of false representations, fabricated documents and misuse of a foreign inward remittance certificate were not shown to be limited to the tax settlement or identical to the earlier cited settlement case. Whether the prosecution rested only on material covered by the declaration was therefore left for trial, not discharge or quashing. Case-Laws Indian Laws Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281970