Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 57 - BOMBAY HIGH COURTSettlement under the Kar Vivad Samadhan Scheme, 1998 - Section 90(2) of the Finance Act, 1998 - It is the petitioners' contention that payment to be made within 30 days from the date of the passing of the order passed by the designated authority, should be read as within 30 days from the date of the receipt of the order passed by the designated authority - HELD THAT:- Section 90(2) of the Finance Act, 1998 as it stood at the relevant time required the act of depositing the amount determined by the designated authority within 30 days of the passing of the order. In the present facts, section 90(2) of the Finance Act, 1998 was amended on 12/05/2000 by the Finance Act, 2000 with retrospective effect from 01/09/1998. The amendment was to substitute the words “within 30 days from passing of an order” with the words “within 30 days from the receipt of the order passed by the designated authority”. The amended Act provided that the substituted provision of section 90(2) shall be deemed to have been substituted with effect from 01/09/1998. In view of the above retrospective amendment, the petitioners challenge to the constitutional validity of section 90(2) of the Finance Act, 1998 does not survive - the period of 30 days has to be computed not from the date of the passing of the order by the designated authority on 15/02/1999, but the period of 30 days has to be computed from the date of the receipt of the order/certificate dtd.15/02/1999. The respondent No. 2 designated authority is directed to issue a final certificate under section 90(2) read with section 91 of the Samadhan Scheme - petition allowed.
|