TMI Blog2008 (7) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is the subject matter of an appeal before the Income Tax Appellate Tribunal, Ahmedabad. The said appeal is pending. It is submitted that in the meanwhile, Kar Vivad Samadhan Scheme, 1998 [KVSS] was formulated and under the KVSS, every assessee desirous of taking advantage of KVSS was required to make a declaration in respect of tax arrears and a determination of the amount payable under KVSS and on payment of such determined tax, the disputes between the department and the assessee were regarded as settled. The petitioner filed a declaration under KVSS on 31.12.98. In pursuance thereof, the respondent, vide order dated 27.01.99, which was served on the petitioner on 04.02.99, determined the amount of tax arrears payable by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter intimate the fact of such payment to the designated authority along with the proof thereof, and thereupon the authority is required to issue certificate to the declarant. Learned advocate submitted that the designated authority passed the order on 27.01.99 which was communicated to the petitioner on 04.02.99. The petitioner made the payment on 03.03.99. Learned advocate submitted that after receipt of the order on 04.02.99, the petitioner immediately, within the prescribed period of 30 days as provided under Sub-section (2) of Section 90 of KVSS has paid the amount in question. However, the respondent misinterpreted the provisions contained in Sub-section (2) of Section 90 of the KVSS and rejected the request for granting the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on the affidavit filed by one P.M. Sharma on behalf of the respondent in support of the submissions canvassed at the bar. 7. Heard learned advocate Mr. S.N. Soparkar and Ms. Mauna Bhatt for the respondent at length and in great detail. We have also perused the averments made in the petition as well as the affidavit filed on behalf of the respondent by one P.M. Sharma. 8. On a bare perusal of Sub-section (2) of Section 90, it becomes clear that the declarant has to pay the sum which is determined by the designated authority within 30 days of the passing of the order by the designated authority and thereafter he is required to intimate the fact of such payment to the designated authority. The designated authority, in tur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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