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2020 (4) TMI 3 - HC - VAT and Sales TaxBenefit under Samadhan Scheme - denial of benefit on the ground that the Assessee has already paid the tax before making an application under the said Scheme - HELD THAT:- There is no error in the impugned order passed by the Deputy Commissioner and in the absence of the arrears of tax, penalty, interest bearing free as the tax already stood paid, the Assessee by applying under the said Scheme cannot take advantage of reduction of the tax liability to the extent of 50%. The learned Deputy Commissioner appears to be justified in rejecting such applications filed by the Assessee - Petition dismissed.
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