TMI Blog2023 (8) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... . 57,89,270/-, whereas the belated payment was only 13,89,270/- - contention of the respondents is that once the declarant violated the conditions of the scheme he is not entitled to the benefits of the scheme - HELD THAT:- Section 110 states fails to pay tax dues, either fully or in part, such dues along interest shall be recovered . The respondents interpret it fully tax liability . This Court is of the considered opinion that on the comprehensive reading of the section would clearly indicate the phrase such dues would definitely mean the unpaid portion only. Since only the unpaid portion alone can be considered as dues . The respondents are adding words which is not found in the section. If the interpretation of the respondents is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the petitioner has paid 90% of the tax liability, but failed to pay the balance amount, then the petitioner is liable to pay interest for the balance amount alone. This Court is of the considered opinion that the interest cannot be levied for the entire amount of Rs. 57,89,270/-. This impugned order, dated 23.08.2022 is hereby quashed. Consequently, the respondents shall recalculate the interest portion for the amount of Rs. 13,89,270/- and recover the same. Once the petitioner has paid the interest for the balance amount of Rs. 13,89,270/-, the respondents shall release the attachment of bank account - Petition allowed. - W.P.(MD)No. 25380 of 2022 And W.M.P(MD)No. 19462 of 2022 - - - Dated:- 18-7-2023 - Honoura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2014. Further concession was granted, if the assessee is not able to pay the same, the same shall be paid on or before 31.12.2014, however, it carries interest. 4. In the present case, the petitioner has declared 57,89,270/- and the petitioner had made payment as follows: S. No. Date of payment Amount paid Remarks 1 20.12.2013 25,00,000/- 50% of tax liability paid before 31.12.2013 2 31.12.2013 4,00,000/- 3 26.06.2014 15,00,000/- Paid before 30.06.2014 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the tax dues declared by them under 107(1) and the interest payable under the provisions to sub section 107(4), should get immunity for penalty, interest or any other proceedings under Finance Act. Hence it is construed that the petitioner fails to pay the declared tax dues or part thereof along with interest on or before 31.12.2014 and hence the petitioner would not be eligible to the immunity. In C AG Report No.22 of 2016, Board has accepted the view that immunity under the provisions of section 108 of the Finance Act, 2013 would be extended only to such declarant who make payment of tax dues declares in accordance with the provision of section 107 of the Finance Act, 2013. Moreover, the Amnesty Scheme should be strictly interprete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as held by the Hon ble Three Judges Bench of Supreme Court vide its judgment dated 27.05.1997 in the case of Commissioner of Income Tax Bombay etc. Vs. Podar Cement Pvt. Ltd. etc. and the relevant portion is extracted hereunder: At this juncture, we can also refer to the judgment cited by Mr. Syali regarding updating construction of the words used in the statute. In State (Through CBI/New Delhi) v. S.J. Choudhary, [1996] 2 SCC 428, this Court has quoted the following passage with approval in support of updating construction . Statutory Interpretation by Francis Bcnnion, 2nd Edn., Section 288 with the heading Presumption that updating construction to be given states one of the rules thus : (p.617) x x x x x x x (2) It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow for it in the wording. x x x x x x x An enactment of former days is thus to be read today, in the light of dynamic processing received over the years, with such modification of the current meaning of its language as will now give effect to the original legislative intention. The reality and effect of dynamic processing provides the gradual adjustment. It is constituted by judicial interpretation, year in the year out. It also comprises processing by executive officials. Applying the above principle also, the view taken by the High Courts of Patna, Punjab and Haryana, etc. can be supported. Assuming that there are two possible interpretations on Section 22 of the Act, which is akin to a charging Section, it is well set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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