New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 480 - ALLAHABAD HIGH COURT

2016 (7) TMI 480 - ALLAHABAD HIGH COURT - TMI - Seeking relief from payment of fixed tax amount - Prayer on the ground that for certain reasons, beyond his control, he could not run Brick Kiln and, therefore, tax liable should be waived. - Held that:- once such an agreement has been entered into between parties, it is binding on both and no estopple or any other principle of administrative law or otherwise can help assessee to wriggle out from said liability under composition scheme - the prayer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pay fixed amount of trade tax under Government Order dated 03.11.2014 implementing settlement scheme for Brick Kiln Season 2014-15 which was effective for the period of 01.10.2014 to 30.09.2015 but subsequently has resiled from payment of revenue on the ground that for certain reasons, beyond his control, he could not run Brick Kiln and, therefore, tax liable should be waived. 3. This question, whether liability can be denied subsequently for any reason once agreement for payment of tax under c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

composition scheme. In paras 34 to 37 of judgment this Court has said: "34. Clause 19 of the scheme under which the petitioner had applied for composition, specifically provided that if the firing is started late or is not commenced or, for any other reason, the amount of composition money would neither be reduced nor changed. Thus, from the provision of Section 7-D of the Act as also the scheme announced thereunder, we are of the considered opinion that the liability for payment of tax is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version