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    <title>2006 (9) TMI 190 - HIGH COURT AT CALCUTTA</title>
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    <description>The court allowed the appeal, set aside the order of the designated authority, and directed the refund of the deposited amount to the appellant. The court clarified the appellant&#039;s liability under the Kar Vivad Samadhan Scheme, treating the amount already paid as a final settlement. Emphasizing the legislative intent to resolve disputes by collecting a portion of the unpaid tax, the judgment highlighted the scheme&#039;s objective to facilitate the resolution of tax disputes.</description>
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      <description>The court allowed the appeal, set aside the order of the designated authority, and directed the refund of the deposited amount to the appellant. The court clarified the appellant&#039;s liability under the Kar Vivad Samadhan Scheme, treating the amount already paid as a final settlement. Emphasizing the legislative intent to resolve disputes by collecting a portion of the unpaid tax, the judgment highlighted the scheme&#039;s objective to facilitate the resolution of tax disputes.</description>
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