TaxTMI 
TaxTMI 
TaxTMI 
2007 (3) TMI 689
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....pectively. In W.P. No. 259 of 2006 an assessment order dated April 13, 2000 was passed raising a demand of commercial tax to the tune of Rs. 1,70,474 against the petitioner. In W.P. No. 260 of 2006 an assessment order dated April 13, 2000 was passed raising a demand of entry tax to the tune of Rs. 16,892 against the petitioner. In W.P. No. 263 of 2006 an assessment order dated April 13, 2000 was passed raising a demand of Central sales tax to the tune of Rs. 97,438. Revision petitions were filed in all the three cases. Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002 was promulgated by the State of Madhya Pradesh on January 5, 2002. Under the scheme, it was provided that the amount of tax and penalty/interest levied under Madhya Prad....
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....re P8). Thereafter, the Deputy Commissioner, Commercial Tax, Khandwa vide order dated December 27, 2002 (annexure P9) levied a penalty of Rs. 8,15,000 under section 69 of the Commercial Tax Act in relation to the period from April 1, 1996 to March 31, 1997. A revision was preferred against the same on the ground that in view of the specific provision of the said scheme no penalty could be imposed on the petitioner. Written submissions as contained in annexures P11 and P12 were also submitted. Learned revisional authority (i.e. respondent No. 2) was of the opinion that his power to levy penalty is not curtailed by the scheme. However, on merits some relief was provided by respondent No. 2 vide annexure P13 dated June 21, 2004. This petiti....
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.... shall be made according to the following Schedule: SCHEDULE Sl. No. Category of the case Amount to be paid for Samadhan (1) (2) (3) 1. Case in which the amount of arrears is up to Rs. 50,000. 25 per cent of the amount of arrears. 2. Case in which the amount exceeds Rs. 50,000. 40 per cent of the amount of arrears. (6) Application under the scheme for Samadhan for arrears may be submitted up to January 1, 2002. (7) Pendency of appeal/revision/any other proceedings before State Government, Board of Revenue or other departmental authorities was to be disclosed in the application and that the same be withdrawn. (8) After the Samadhan Certificate is issued such appeal/revision/ petition shall be deemed to be withdrawn automati....
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....under any Act. On perusal of the salient features of annexure P3, it is clear that the scheme was introduced as an incentive to invite the assessees to acknowledge the liability and make payment without further inviting any action and/or penalty against them. Thus, no penal action including that of levying penalty could be taken with respect to the assessment order for the period from April 1, 1996 to March 31, 1997 against the petitioner. In clause 7 of the Scheme contained in annexure P3, it has been clearly mentioned that no penal action against the applicant under any Act administered by the department shall be initiated after the case is disposed of under the Samadhan Scheme. It is amply clear that the certificate was issued vide anne....