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2005 (10) TMI 50 - KERALA HIGH COURTRectification of Mistakes - Kar Vivad Samadhan Scheme - petitioner is challenging, exhibit P11(a) issued by the first respondent demanding differential amount payable by the petitioner under the Kar Vivad Samadhan Scheme, 1998, - since apparent or patent mistakes can be corrected by virtue of section 154 even in proceedings issued under the Kar Vivad Samadhan Scheme as approved by the Supreme Court in the very same decision, I uphold the demand of interest under section 220(2) under exhibit P11(a) for the years 1990-91 and 1991-92. So far as 1993-94 is concerned, in view of the controversy as to whether there was tax liability as on March 31, 1998, I direct the first respondent to verify records and to settle actual liability under the scheme. There will be direction to the first respondent to revise the demand for 1993-94 in accordance with the Kar Vivad Samadhan Scheme, 1998, granting eligible benefit to the petitioner, adjust reduction, if any, granted against demand for other years and issue fresh demand notice for all the years
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