2016 (7) TMI 480

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..... Heard learned counsel for the petitioner and perused the record. 2. Petitioner admittedly has greed to pay fixed amount of trade tax under Government Order dated 03.11.2014 implementing settlement scheme for Brick Kiln Season 2014-15 which was effective for the period of 01.10.2014 to 30.09.2015 but subsequently has resiled from payment of revenue on the ground that for certain reasons, beyond ....

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.... scheme under which the petitioner had applied for composition, specifically provided that if the firing is started late or is not commenced or, for any other reason, the amount of composition money would neither be reduced nor changed. Thus, from the provision of Section 7-D of the Act as also the scheme announced thereunder, we are of the considered opinion that the liability for payment of tax ....

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....ed upon by Sri Navin Sinha, learned Senior Counsel, are concerned, we may mention that it is of no help to the petitioner inasmuch as here the amount of tax is being demanded in terms of the composition scheme which the petitioner had opted. 37. There cannot be any dispute that there cannot be any estoppel against a statute. However, where the demand is being made under the terms of the contract....