https://www.taxtmi.com/caselaws?id=792792 Interest imposed by a High Court as a condition of interim protection, and concluded by a final order, could not be treated as arrears eligible for liquidation under the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002. The scheme was confined to statutory tax, penalty and interest dues within its prescribed scope, and Clause 5(2) excluded matters requiring fresh assessment after remand. As the liability arose from a final judicial direction rather than from the entry tax enactment or the settlement scheme, it could not be reduced or settled under the scheme. The challenge to cancellation of the settlement certificate also failed, and no interference was called for. en-us Wed, 13 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792792 Interest imposed by a High Court as a condition of interim protection, and concluded by a final order, could not be treated as arrears eligible for liquidation under the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002. The scheme was confined to statutory tax, penalty and interest dues within its prescribed scope, and Clause 5(2) excluded matters requiring fresh assessment after remand. As the liability arose from a final judicial direction rather than from the entry tax enactment or the settlement scheme, it could not be reduced or settled under the scheme. The challenge to cancellation of the settlement certificate also failed, and no interference was called for. Case-Laws VAT / Sales Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792792