2018 (3) TMI 1368

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....unsel appearing for the parties. 2. These writ petitions are directed against the order of the Respondent No.3 dated 27.06.2017, whereby the applications filed by the petitioner under 'Karasamadhana Scheme, 2017 ['scheme' for short] for waiver of interest equivalent to 90% of interest arrears under the Karnataka Tax on Entry of Goods Act, 1979 ['Act', for short], has been rejected. 3. The Govern....

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....t deposited before the Appellate Authority towards the arrears of tax. However, the Respondent No.3 rejected the application on the ground that the application submitted by the petitioner was not accompanied by 10% of the arrears of tax; the application was submitted manually. 5. It is pointed out by learned counsel appearing for the petitioner that this Court while considering the identical iss....

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....etation of the provisions of the said scheme. 6. It is apparent that the petitioner has deposited 30% of the arrears of interest before the Appellate Authority and the same is not disputed by the revenue. 7. It is the case of the revenue that in addition to the said amount deposited before the Appellate Authority, it was required for the assessee to pay arrears of interest of 10% along with the ....

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....ority, it is, nay impossible for the petitioner to submit the application through the website. The hyper technical approach of the revenue in rejecting the claim of the petitioner is unjustifiable. 9. It is significant to note that for the assessment year 2014-15 while concluding the assessment, the Assessing Officer on computation of the interest under section 72 of the Act, computed the balance....