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2018 (3) TMI 236 - HC - VAT and Sales TaxAmnesty Scheme - proceedings u/s 29 of The HVAT Act, 2003 - Held that: - As per clause-8 on acceptance of the application for Amnesty, the dealer was required to withdraw all appeals within 15 days of acceptance order. Learned counsel for the petitioner contended that appeal cannot be filed against the impugned order because of clause-8 of the Amnesty Scheme. The dispute survives only with regard to liability created on the petitioner for work contract. In the impugned order, the petitioner has been held liable as a developer to a liability of ₹ 53,96,78,860/- for which the petitioner has discharged his liability by paying a lump-sum under the Amnesty scheme. The petitioner would be required to comply with the provisions of Section 33(5) of the Act only with regard to the balance payment i.e. ₹ 27,66,08,864/-. Petition disposed off.
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