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TMI Blog2016 (9) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999 in W.P.Nos.4893 and 4894 of 1999 dated 24.03.1999 and Rs. 32,266/- payable by the petitioner under Kar Vivad Samadhan Scheme Rules, 1998 (KVSS Rules) as per the revised Form 2A dated 21.09.2001 issued by the respondent after giving effect to the final order passed in W.P.No.4893 and 4894 of 1999 dated 23.02.2001. 3. The petitioner filed declaration under section 89 of the Finance (No.2) Act, 1998 in respect of the KVSS, in Form-1A as per Rule 3(1)(a) of the KVSS Rules 1998, before the respondent, who is the Designated Authority, on 28.12.1998 for the assessment year 1985-86. 4. The petitioner in the said declaration stated that the assessed total income is Rs. 6,33,390/- and the amount payable as per the assessment order is Rs. 5,77, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the interest arrears. Accordingly, the petitioner had paid a sum of Rs. 92,300/- for the assessment year 1985-86 and Rs. 16,258/- for the assessment year 1986-87 and in all Rs. 1,08,558/-. After which the Writ Petitions were taken up for final disposal and the Writ Petitions were allowed by an order dated 23.02.2001 and the operative portion of the order reads as follows: "..... 5. Learned Counsel for the Revenue, however, submitted that the view taken by the Revenue is in accordance with the Law laid down in the case of Dr.Mrs.Renuka Datia vs. Commissioner of Income Tax and another (240 T.T.R. 463). With respect to the learned Judges who decided that case, I am unable to subscribe to the view taken by them that the fact that an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner requested for refund of the balance amount of Rs. 76,292/-. This has been rejected by the impugned order stating that no refund of tax paid pursuant to the declaration, is permissible as per Section 93 of the Finance Act, 1998 under KVSS. Section 93 of the Finance Act states that any amount paid in pursuance of the declaration made under Section 88, shall not be refundable under any circumstances. However, in the instant case, the factual position is clear that the amount paid by the petitioner, is Rs. 1,08,558/-. No amount was paid in pursuance of the declaration made under Section 88. But the said amount was paid as per the interim direction issued by the Court in the earlier Writ Petitions. It is settled legal principle that amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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