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R.S. Ispat Limited Versus The Joint Commissioner, Commercial Taxes, Salt Lake Charge & Others

2016 (5) TMI 1111 - CALCUTTA HIGH COURT

Whether it is possible to settle a part of a pending dispute under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 without settling the entire appeal or revision - Held that:- ordinarily, a settlement would amount to the entire dispute being resolved. Though it may even be handy to have some areas of disagreement resolved so that the other arrears do not require much time for adjudication, in the scheme of the said Act of 1999 and the clear words of Section 10 thereof, it is the enti .....

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petitioner for part settlement should not be dismissed. - Petition disposed of - W. P. 7156 (W) of 2016 - Dated:- 11-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. Anil Kumar Dugar MR. Rajarshi Chatterjee For the Respondent : Mr. Abhratosh Majumdar Mr. Prithu Dudhoria Mr. S. Mukherjee ORDER The short but interesting issue which has been raised is whether it is possible to settle a part of a pending dispute under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 without settling .....

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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 an assessment had been made under the West Bengal Value Added Tax Act, 2003 and a revision relating thereto was pending by January 31, 2015. The petit .....

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he Act prohibits a part of the dispute in appeal or revision being settled without the entirety of the lis being compromised. The State says that settlement provisions are introduced by the legislature, primarily with a view to end the pending proceedings. In the present case, the State suggests that the petitioner could not have obtained the benefit of the settlement procedure in respect of a part of the dispute while staying back before the Revisional Board to fight the department on the other .....

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unal 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 disp .....

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ng cases. The department refers to a Division Bench judgment of this court reported at 2016 (331) ELT 550 where the settlement was under Section 32K of the Central Excise Act, 1944 and the challenge by way of a writ petition was to the penalty imposed by the settlement commission. The court noticed that under Section 32K of the said Act immunity from prosecution for any offence under the Act could be obtained by way of the settlement. The court also recognised that a waiver was possible either w .....

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t order. The judgment is not an authority for the proposition that a part settlement of the 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 .....

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