TaxTMI 
TaxTMI 
1999 (5) TMI 266
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....ese petitions is whether the writ petition was admitted and pending before this Court in terms of Section 95 of the Kar Vivad Samadhan Secheme, 1998 so as to entitle the petitioner to file the declaration and claim the benefit under the said Scheme. The scheme came into force on 1-9-1998 and was in force till 31-12-1998 and thereafter extended by another one month. The petitioner filed the writ pe....
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....d and pending in a court at the time of making a declaration under the scheme. Learned Counsel for the petitioner submits that there is no procedure for admitting the writ petition in this Court and only the rule nisi is issued on the preliminary hearing and thereafter only the writ petition is to be decided on merit. For admission, under the High Court Rules, there is no such procedure. Attention....
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....rovides that every writ petition after it has been admitted to register shall be posted before the appropriate Bench for preliminary hearing. 2. Learned Standing Counsel for the Department has pointed out that the Rule is to be issued only when the Court is satisfied that a prima facie case has been made out. If it finds that the petitioner prima facie does not raise any triable issue. It ha....
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.... specifically shows that the learned Judge has not applied his mind. It may be that the writ petition could have been entertained or decided on merit and in that case, the declaration filed could have been considered. In this case, ultimately, the writ petitions were dismissed as not maintainable. It was the application of mind at that stage. The order dated 31-12-1998 clearly shows that the quest....