2003 (2) TMI 286

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....a, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In its order, which is the subject matter of this application, the Tribunal has accepted the contention of the advocate for the appellant that since H.U. Shah, the noticee along with the appellant in the matter, settled the matter under the Kar Vivad Samadhan Scheme, 1998, the proceedings against the appellant had a....

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....ad been issued, has settled the matter under the Kar Vivad Samadhan Scheme. The High Court, taking note of the contents of the Removal of Difficulties Order, trade notice etc., said that, since Gaurang Mehta was issued notice along with Wimco Ltd. which settled the matter, "the proceedings instituted by the department will come to an end." It directed that the High Court's order should be produced....

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....bove helps the case of the appellant. Paragraph 14 of the judgment, which the counsel for the appellant relies upon, only crystallises the view of the court that where a declaration has been made by one person, the proceedings are deemed to be settled against another person also to whom the notice was issued. This is the conclusion that the Tribunal had come to. We do not find anything in this par....

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....re any High Court or the Supreme Court against any order in respect of the tax arrear, the declarant shall file an application before such High Court or the Supreme Court for withdrawing such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, furnish proof of such withdrawal along with the intimation referred to in sub-se....