9911796707
TMI Blog2016 (5) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period of assessment, the amount of demand as per the last notice, the date of presentation of the appeal or revision, the authority before which the appeal or revision was pending and the other details pertaining to the dispute. However, the petitioner wished to settle only one aspect of the dispute and it was not as if that the entire revision would stand settled or disposed of upon the petitioner's settlement application being allowed. The petitioner refers to the definition of arrear tax in Section 2(1)(a) of the Act of 1999. The petitioner next places Section 4 of the Act to demonstrate that the petitioner was eminently eligible to apply for the settlement as the dispute pertained to a period prior to March 31, 2010 for which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in any provision in the relevant Act, the appeal or revision for any period pending before the appellate or the revisional authority or the Tribunal or the High Court or the Supreme Court as the case may be in respect of which a certificate of settlement is issued under subsection (1) of Section 8, shall be deemed to have been withdrawn by the applicant from the date of making of the application by the applicant under sub-section (1) of Section 5." The apparently complex construction of the Section can be broken down to the conditions that the provision recognises. There must be pending appeal or a revision covering the dispute; the dispute may be settled; and, once the dispute is settled, the appeal or revision, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute in revision or appeal cannot be achieved under the said Act of 1999 or any comparable statute. The petitioner maintains that Section 10 of the said Act must be read down for it to be in consonance with Section 8 thereof. The petitioner suggests that such part of the dispute as is settled under the said Act may no longer be agitated or made the subjectmatter of the pending proceedings of appeal or revision; but there is no mandate for the entire action to be dropped. The plain words of Section 10 of the said Act do not admit of the construction attributed to the provision by the petitioner. The operative words of Section 10 of the said Act are "the appeal or revision ... shall be deemed to have been withdrawn". If the resolution ..... X X X X Extracts X X X X X X X X Extracts X X X X
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