TMI Blog2003 (8) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, 2001. The petitioner also seeks a direction with regard to extension of benefits in terms of the circular dated April 9, 1999 (annexure A). 2.. The petitioner is a dealer in terms of sales tax laws. There was some delay in payment of tax for the assessment years 1984-85, 1986-87, 1993-94 and 1995-96. According to the petitioner, except a sum of Rs. 40,000 for the year 1986-87, he has fully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax is concerned. It does not encompass other outstandings. 5.. Heard the learned counsel for the parties. Perused the material on record. 6.. Annexure A is a beneficiary proceedings in the light of an announcement by the Government. In annexure A it is seen that the Government, with a view to reduce litigations and mop up revenue locked up in disputes, provided one time relief measure. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mop up the revenue locked up in disputes. It is seen that the Budget Speech itself has provided for waiver of penalty and interest on tax relating to the assessment years up to 1996-97. I am of the opinion that this narrow interpretation would defeat the very object of annexure A. Annexure A is a beneficiary proceedings to mop up the revenue locked up in disputes. If the argument of the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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