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2018 (2) TMI 1814 - HC - VAT and Sales TaxAdjustment of amount payable - remittance of the amount - KVAT Act - Amnesty Scheme - Held that:- There is no difficulty in issuing the direction sought by the petitioners, if the first petitioner executes the supplementary agreement required to be executed by them. As far as the work covered by Ext.P2 agreement is concerned, it is admitted by the petitioners themselves that the work has been executed by another contractor. True, the petitioners have made the said contractor as a party to this proceedings and the said contractor has not appeared on receipt of notice. But, according to me, that by itself is not sufficient to issue the direction sought by the petitioners. The writ petition is disposed of directing the Board to transmit the amounts due to the first petitioner in respect of the work covered by Ext.P1 agreement to the second respondent to be adjusted against the amounts payable by the petitioners in terms of Ext.P6 order, if the first petitioner executes all the requisite agreements/documents for effecting the payments due.
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