Court Rules SVLDRS Scheme Inapplicable Without Prior Adjudication Notice; Garnishee Proceedings Not Allowed for Unquantified Arrears.

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....Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the Scheme. Infact, no adjudication notice was issued in that regard - Benefit of SVLDRS not available to the petitioner - on the other hand without adjudication, garnishee proceeding for recovery of interest and penalty is not maintainable - HC....