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2021 (4) TMI 822 - HC - VAT and Sales TaxAmnesty Scheme - appeal filed by the Revenue, relating to one assessment year and pending consideration before Tribunal - to be included for settlement, if the assessee does not opt for that to be settled under the scheme or not - HELD THAT:- The scope, purport and intent of the Scheme is to settle the entire arrears of tax. It is intended to effectuate recovery of the entire amount of tax in arrears by giving certain reductions or waivers. The conditions stipulated for availing the benefit under the Scheme have to be strictly complied with. It is a complete code in itself and is exhaustive of the matters dealt with. A few of the highlights of the Scheme propounded by the Government in 2020 are hundred percent waiver of interest and penalties, 60% waiver of the balance tax arrears if the outstanding dues are paid in a lump sum and 50% waiver of the balance tax arrears, if outstanding dues are paid in instalments. The Scheme is applicable for all pending tax arrears, including cases remaining in appeal. Taxpayers, who had failed to settle arrears under the previous Amnesty Scheme, are also given the option to take the benefit under the Scheme and any amount paid under the earlier Amnesty Scheme is also stipulated to be given due credit. The assessee is entitled to get the benefit of the Amnesty Scheme for the year 2014-15 without reference to the pending appeal filed by the State for the year 2012-13 - the appellant is eligible to opt for the Amnesty Scheme, 2020 for settling arrears of the assessment year 2014-15 without including the amount that may fall in arrears for the year 2012-13. Appeal allowed.
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