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    <title>2000 (3) TMI 68 - HIGH COURT OF JUDICATURE ANDHRA PRADESH AT HYD.</title>
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    <description>The Court emphasized the necessity for strict compliance with the Kar Vivad Samadhan Scheme, 1998, ruling that the petitioner failed to meet the scheme&#039;s conditions by only partially paying tax arrears. It rejected the petitioner&#039;s argument on duty determination, stating adherence to the scheme without seeking independent assessments. The Court directed the petitioner to appeal the Commissioner&#039;s order and refund the amount paid, dismissing the writ petition. The judgment highlights the importance of full compliance with the scheme for taxpayers to benefit from its provisions.</description>
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      <description>The Court emphasized the necessity for strict compliance with the Kar Vivad Samadhan Scheme, 1998, ruling that the petitioner failed to meet the scheme&#039;s conditions by only partially paying tax arrears. It rejected the petitioner&#039;s argument on duty determination, stating adherence to the scheme without seeking independent assessments. The Court directed the petitioner to appeal the Commissioner&#039;s order and refund the amount paid, dismissing the writ petition. The judgment highlights the importance of full compliance with the scheme for taxpayers to benefit from its provisions.</description>
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