TaxTMI 
TaxTMI 
2026 (6) TMI 173
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....ri Abhijeet Awasthi- Deputy Advocate General with Shri Rajvardhan Dutt Padraha- Government Advocate ORDER PER: JUSTICE VIVEK RUSIA Since issue raised and law point involved in the above writ petitions are similar, they were heard analogously and are being decided by this common order. However, for the sake of convenience, facts of Writ Petition No.483/2004 are enumerated hereunder. 2. The petitioners have filed this present petition challenging the order dated 03.12.2003 (Annexure P-12), whereby the respondents have cancelled the acceptance of settlement for liquidation of amount of arrears of interest under the M.P Bakaya Rashi Saral Samadhan Yojna, 2002 (hereinafter referred as Samadhan Scheme in short) on the ground that the ....
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....writ petition and SLP, as the interest was not paid by the petitioner, the Commercial Tax Officer/respondent no.3 issued a demand notice dated 23.05.1997 (Annexure P-2) demanding the balance amount of tax and also the interest for 2 years, amounting to Rs.11,11,500/- and also interest for other years 1990-91 to 1994-95. The total amount of interest covering the years 1990-91 to 1994-95 is shown Rs.1,08,25,600/-. (iv) The State Government introduced Rules known as Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna Niyam, 2002 (Annexure P-3). The petitioner filed an application in Form-I under Rule-3 for liquidating the amount of interest of Rs.11,11,500/-, calculating the amount of Samadhan as Rs. 4,44,600/-. Similar applications for ....
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.... April, 2001. The facility granted under this scheme shall be available for that amount of arrears, which is related to any year ending up to 31st March,1997. Clause 5(2) of the scheme provides that if any case is remanded for fresh assessment by an order in appeal/revision or in any other case, such case shall not be considered for the Samadhan Yojna, 2002 under the scheme. In the instant case, assessment for the block year 1994-1995 has to be treated as one. No final order of assessment for the concerned year has been passed so far. The submission raised that this court had passed order of payment of 18% interest which is final. In my opinion "liability" would arise only after passing of final order of assessment yet to be passed in the i....
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....th the petitioner in respect of the recovery of tax and interest for the years 1990-91, 1991-92, 1992-93 and 1993-94. The petitioner filed the present petition challenging the validity and propriety of the order dated 03.12.2003 (Annexure P-12) cancelling the acceptance of settlement for liquidation of the amount of arrears of interest in Form-II and III dated 05.03.2002 and 04.07.2002, respectively, for the years 1990-91, 1991-92, 1992-93 and 1993-94 under Samadhan Scheme. In this case, the respondent no. 3 has also issued notice dated 23.05.1997 (Annexure P-2) demanding the balance amount of tax and interest for the year 1990-91 to 1994-95 Rs. 1,08,25,600/-. The petitioner submitted an application under Saral Samadhan Yojana for liquidati....
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....002, had been dismissed on 07.07.2003. Learned Senior Advocate appearing for the petitioner tried to distinguish that the aforesaid petition was filed before the grant of certificate; therefore, the finding of the earlier judgment would not be applicable in this case. 8. Shri Kishore Shrivastava- Senior Advocate for the petitioner has not addressed us on this point as to how this petition is distinguishable from the petition filed by the same petitioner, i.e., W.P. No.5150-2002. In the said writ petition, the application was submitted under Saral Samadhan Yojna for the assessment year 1994-95 was accepted by the Commissioner on 05.03.2002. The petitioner deposited the said amount, and Certificate Form- II was issued by the Additional Com....
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....terest under the Act and Scheme. The petitioner was granted interim protection by this Court with a condition that if in case the petition is ultimately dismissed, the petitioner shall pay all taxes along with interest @ 18% per annum within 2 months; therefore, this 18% per annum interest was levied by this Court on the tax along with interest. This 18% was not levied under the Entry Tax Act or Scheme. Therefore, the said interest cannot be liquidated. The order dated 17.03.1992 has become final, and this amount cannot be reduced under the Samadhan Yojana. 11. Shri Kishore Shrivastava- Senior Advocate has raised other legal grounds that once a certificate is issued in Form-III, there is no provision under the Scheme to revoke such a cer....