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2010 (3) TMI 1020 - HC - VAT and Sales TaxTax arrears - amnesty benefit - whether the learned single judge was justified in directing the appellant to consider grant of amnesty benefit to the respondent for settling the arrears of tax due for the year 1995-96? - Held that: - amnesty benefit is provided for settlement of liability on condition that the reduced amount shall be paid by the assessee within the strict time-frame, as provided under sub-clause (4) of section 23B of the KGST Act. Sub-clauses (4) and (7) make it abundantly clear that the essential condition for grant of amnesty is payment of tax strictly within the time-frame provided thereunder and if the assessee has any contest against the settled liability, it is free to pursue the same, after payment under the Amnesty Scheme and claim refund. In this case, the assessee admittedly did not remit the amount due under the Amnesty Scheme within the time provided under the statute, and therefore, benefit was rightly declined. Writ appeal allowed in part, by vacating that part of the direction of the learned single judge to consider grant of amnesty benefit to the respondent-assessee - decided partly in favor of appellant.
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