9911796707
TMI Blog2018 (11) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... With the consent of learned Advocates for the parties, Petition is taken upon for final disposal. 2. Petitioner has challenged the order dated 23rd January, 2015 as at annexure (I) to the Petition. By such order, the Petitioner's application for being granted the benefit of Voluntary Compliance Encouragement Scheme (the Scheme for short) came to be rejected by the Assistant Commissioner of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of Rs. 1,32,842/which the Petitioner had already paid in the past. According to the Petitioner, therefore, his net tax dues were of Rs. 3,40,686/. On the basis of such reduced tax liability, the Petitioner also deposited with the Government-Revenue the installments as per the terms of the scheme of settlement. On 27th December, 2013, Petitioner addressed a letter to the department stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d made a declaration of Rs. 4,73,527/. The Petitioner could have but had not asked for the amendment of the declaration. In absence of any such amendment the Petitioner had to pay the installments as per the declared tax dues of Rs. 4,73,527/. The Assistant Commissioner, however, did not dispute the Petitioner's stand that the declared sum of Rs. 4,73,527/included sum of Rs. 1,32,841/already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assistant Commissioner. Facts as noted are not seriously in dispute. The Assistant Commissioner does not dispute the Petitioner's assertions that not the tax of Rs. 4,73,527/, but sum of Rs. 3,40,686/was outstanding. The declaration included a payment of Rs. 1,32,841/previously made. If that was the case, the Assistant Commissioner ought to have considered the correct figure of tax dues. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ean the entire amount of Rs. 4,73,527/would become recoverable with penalty and interest though undisputed by the department, out of the said sum, Rs. 1,32,841/has already been paid over by the Petitioner earlier. The Government-Revenue cannot recover any tax without authority of law. 9. For all such reasons, impugned order dated 23rd January, 2015 is set aside. No other defect is pointed out in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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