2000 (5) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t") which is due and payable. 3.Petitioner's case revolves round a communication received from the Government of India, Ministry of Commerce, Directorate General of Foreign Trade (in short "DGFT"), dated 6th August, 1997 (Annexure-C). Under the Scheme even the amount payable comes within the ambit of the concession available. Respondents have taken a stand that the same has no relevance, and in any event that was not a demand notice under the Act and not even a show cause notice. 4.We do not find any substance in Petitioners' plea because the Scheme was introduced in respect of the tax arrears. Relevant clause in the Scheme reads as follows : "(m)     "tax arrear" means - (i)     &nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;    Explanation — Where a declarant has already paid either voluntarily or under protest, any amount of duties, cesses, interest, fine or penalty specified in this sub-clause, on or before the date of making a declaration by him under Section 80 which includes any deposit made by him pending any appeal or in pursuance of a Court order in relation to such duties, cesses, interest, fine or penalty, such payment shall not be deemed to be the amount unpaid for the purposes of determining tax arrear under this sub-clause; (n)        all other words and expressions used and not defined in this scheme but defined in any direct tax enactment or indirect tax enactment shall have the meanings....