TMI Blog2015 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority rejecting the application of the petitioner for availing the benefit of the Amnesty Scheme is hereby quashed and set aside. - Decided in favour of appellant. - Special Civil Application No. 15361 of 2014 - - - Dated:- 23-4-2015 - M. R. Shah And S. H. Vora,JJ. For the Appellant : Mr D K Trivedi, Adv. For the Respondent : Mr Chintan Dave, AGP ORDER (Per : Honourable Mr. Justice M. R. Shah) [1.0] By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs; (A) be pleased to admit and allow the present petition; (B) be pleased to issue a writ of mandamus and / or a writ in the nature of mandamus and / or any other appropriate writ, order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ, order or direction, directing the respondents to release the refunds of the petitioner arising out of order dated 15/10/2013 and order dated 26/02/2014 being annexed at Annexure R colly. to this petition which is illegally withheld by the respondents; [2.0] Shri Trivedi, learned advocate appearing on behalf of the petitioner has submitted that as such to put an end to the litigation even the petitioner was ready and willing to avail the benefit under the Amnesty Scheme and / or avail remission, interest and penalty portion of the said demand and as such for the same the petitioner did submit the application dated 19/06/2012 to avail the benefit of the Amnesty Scheme. It is submitted that however, solely on the ground that the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity is hereby directed to consider the application of the petitioner dated 19/06/2012 and is directed to permit the petitioner to avail the benefit under the Amnesty Scheme, which was in force at the relevant time. The appropriate authority to communicate / inform the petitioner the bifurcation with respect to the demand raised i.e. the tax component, interest and penalty with respect to the relevant assessment years for which the demand is raised. It goes without saying that the aforesaid shall be on the basis of some relevant material with the appropriate authority. Thereafter, on payment of the tax component by the petitioner within a period of three months from the date of such communication, the petitioner shall be entitled to remissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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