2010 (1) TMI 1117

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....ACHANDRAN NAIR J.-Writ appeal is filed against the judgment of the learned single judge See page 228 supra upholding revenue recovery proceedings initiated against the appellant vide exhibit P6 for recovery of arrears of sales tax and other dues for the assessment years 1998-99, 1999-2000, 2005-06, 2006-07 and 2007-08. The dispute is only in regard to the demand for the years 1998-99 and 1999-2000....

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....is judgment of the learned single judge the appellant has filed this appeal. We have heard counsel for the appellant and the Government Pleader appearing for the respondents. After hearing both sides and after going through the circular and the statutory provisions, we do not find any justification to interfere with the finding of the learned single judge that the appellant forfeited the benefi....

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....in 15 days from receipt of intimation from the assessing officer. Even though there is no specific provision for automatic revocation of amnesty benefit, we feel non-payment of 25 per cent will render the order ineffective and nonoperational. In other words, if 25 per cent is not paid within 15 days, then the benefit granted under amnesty scheme will get automatically cancelled and cancellation by....

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....ceeding was issued revoking the orders, we feel the benefit granted to the appellant vide exhibits P5 and P5(a) could be extended to the appellant on conditions. Considering the penal interest payable under section 23B, we restore the benefit granted to the appellant vide exhibits P5 and P5(a) on condition of payment of Rs. 60,000 (rupees sixty thousand) towards further interest for the belated pa....