2000 (1) TMI 26

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....e case is whether in the Kar Vivad Samadhan Scheme, the money paid by an assessee on a challan not issued by the Department would be adjusted towards the tax or not. According to the petitioners, the Department is entitled to the tax and not the format or the form of the challan in which the amount is so deposited. While, on the other side, the respondents submit that under the Kar Vivad Samadhan ....

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...., the settled law is that the Department is entitled to the tax. It is not in dispute before me that the Department has received the amount of tax, but according to the Department as the tax was not de posited in accordance with the format of the challan issued by the authority, the same is a bad deposit. In the opinion of this court, such an argument runs contrary to the provisions of law. An ....