2003 (12) TMI 618

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....led by the petitioner enclosing the original notice is taken on record. Petitioner is a dealer in liquor. Petitioner's premises was inspected on March 30, 1993 and it was found that the monthly tax which was required to be paid has not been deposited. Post dated cheques were collected from the petitioner. Assessment proceedings were concluded and a notice was issued to the petitioner in thi....

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....tioner invites my attention to the material facts to contend that the scheme provides for waiver of penalty and interest on tax relating to the assessment year up to 1996-97 by way of one-time relief. He, therefore, says that penalty also qualifies for relief in terms of the scheme. Learned counsel says that rejection in terms of annexure A is unsustainable in law. Per contra, learned Government P....

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....respect of the penalty. Learned High Court Government Pleader argues that penalty is not "outstanding" in terms of the scheme. This question is no longer in dispute in view of the judgment of this court reported in A. J. Shetty & Co (P) Ltd. v. Commissioner of Commercial Taxes [2006] 143 STC 255; [2003] ILR Kar 4544. In the said judgment this court has ruled that the word "outstanding" has to be u....