2003 (8) TMI 517

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....r, M/s. A.J. Shetty and Co. (P) Ltd., a dealer, is challenging annexure C, an endorsement dated May 21, 2001. The petitioner also seeks a direction with regard to extension of benefits in terms of the circular dated April 9, 1999 (annexure A). 2.. The petitioner is a dealer in terms of sales tax laws. There was some delay in payment of tax for the assessment years 1984-85, 1986-87, 1993-94 and ....

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....hey justify their action. They say that the scheme is provided for one time relief only in so far as tax is concerned. It does not encompass other outstandings. 5.. Heard the learned counsel for the parties. Perused the material on record. 6.. Annexure A is a beneficiary proceedings in the light of an announcement by the Government. In annexure A it is seen that the Government, with a view t....

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.... of the Government. The object of providing "one time relief " measure is to reduce litigations and to mop up the revenue locked up in disputes. It is seen that the Budget Speech itself has provided for waiver of penalty and interest on tax relating to the assessment years up to 1996-97. I am of the opinion that this narrow interpretation would defeat the very object of annexure A. Annexure A is a....