2015 (5) TMI 64

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....amus and / or a writ in the nature of mandamus and / or any other appropriate writ, order or direction, declaring the action of the respondents in demanding the outstanding amount of sales tax due to M/s. Lumino Lamps Ltd., which has been taken over by the petitioner way back in the year 1994 through BIFR after a period of about 15 years as bad, illegal, unjust and improper and against the provisions of law; (C) be pleased to issue a writ of mandamus and / or a writ in the nature of mandamus and / or any other appropriate writ, order or direction, restraining the respondents from demanding and recovering the outstanding dues of M/s. Lumino Lamps Ltd. of the years CY 1986, CY 1987, 1988-89, 1989-90, 1990-01 and 1991-92 from the petitioner....

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....efit of the Amnesty Scheme. It is submitted that however, solely on the ground that the total demand is more than Rs. 1 Crore, its application has been rejected. It is vehemently submitted by Shri Trivedi, learned advocate appearing on behalf of the petitioner that as such the respondent-appropriate authority has not even bifurcated the tax component, interest and penalty and the total of the demand, which is more than Rs. 1 Crore is including the tax component, interest and penalty. It is submitted that therefore, as such, the tax component would be less than Rs. 1 Crore. It is submitted that the action of the respondent even in not considering or rejecting the application of the petitioner to avail the benefit of the Amnesty Scheme, which....