Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 24 - HC - Income TaxConstitutionality of Section 95 of the KVSS, 1998 - whether declaration under KVSS cannot be granted as scheme has expired? - Held that:- It is not possible for us to declare Section 95(iii) void on the ground of under inclusion. The non inclusion of others in the exclusionary Section 95(iii) of the KVSS 1998 will not render the classification done by the parliament as arbitrary or violative of Article 14 of the Constitution of India. The petitioner admittedly at the time when he filed his declaration was being prosecuted for offences of cheating under Chapter XVII of the Indian Penal Code. So far as the Petitioner is concerned, he does not fall within the class of the persons against whom proceedings have been instituted for enforcement of any civil liabilities. Therefore, only a person who has been excluded from the benefit of KVSS 1998 on the ground of prosecution for the enforcement of the civil liabilities approaches the Court, would the issue arise for our examination. This is neither a public interest litigation nor is the petitioner in any manner affected by the class of persons being excluded from the benefit of KVSS 1998 for the reason of prosecution being launched for enforcement of the civil liabilities. Furthermore, the Petitioner is seeking a relief under the KVSS 1998 and at the same time, he is calling upon the Court to strike down Section 95 thereof, which will result in all persons being entitled to the KVSS 1998. This will lead to the entire scheme being unworkable. The relief prayed for under the Scheme and the argument of the Petitioner seeking to destroy the entire scheme, is difficult to reconcile. The Petitioner was charged for offence of cheating and his class has been rightly excluded from the benefit of the Scheme. Nevertheless we have examined the challenge and not found any merit in it. Thus, the challenge to Section 95 of the KVSS 1998 mounted by the Petitioner must fail. - Decided against assessee.
|