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TMI Blog2021 (12) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... on against institution of prosecution and imposition of penalty. Petitioner No.1 sought to take advantage of the Scheme and filed declaration under the provisions of KVSS to settle the tax payable. 2. Petitioner No.1 filed a declaration on 31st January, 1999 declaring disputed income to be Rs. 3,04,156/- and tax payable at 30% being Rs. 91,247/- in terms of clause (iii) to Section 88 (A) of the Finance Act (No.2) Act, 1998 (the said Act). 3. Respondent No.2 issued 'order to pay' in Form of Intimation No.413 dated 24th February, 1999 determining the amount payable under clause (iv) to Section 88 (A) of the said Act. As per this 'order to pay', the amount payable under KVSS was Rs. 7,25,991/- being 50% of interest. Respondent No.2 had relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am submitted that, therefore, the Tribunal having held that the adjustment by Revenue of the tax payable by Petitioner against the refunds due to its partner was illegal, the liability of the firm to pay the tax gets revived and, therefore, on the date the declaration was filed there was tax arrears that included income tax and interest and therefore, Court should endorse Petitioners' stand that only 35% of the tax arrears, i.e., income tax and interest was payable and not 50% of the interest which has been claimed by Respondents. 6. The reason why we are not going into details is because Respondents, in its reply opposing the Petition, have averred that Petitioners' Chartered Accountant, by a letter dated 5th August, 1998, has informed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to falsehood and unethical means for achieving their goals. Such a litigant who attempts to pollute the stream of justice or who touches the pure fountain of justice with tainted hands, is not entitled to any relief. 10. It will also be useful to reproduce paragraph 1 and 2 of Dalip Singh V/s. State of U.P. and Ors. (Supra) and they read as under : "1. For many centuries Indian society cherished two basic values of life i.e. "satya" (truth) and "ahimsa" (non-violence). Mahavir, Gautam Buddha and Mahatma Gandhi guided the people to ingrain these values in their daily life. Truth constituted an integral part of the justice-delivery system which was in vogue in the pre-Independence era and the people used to feel proud to tell truth in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of affidavits which are not truthful. Para 2 of the said judgment reads as under : "2. A global search of cases pertaining to the filing of a false affidavit indicates that the number of such cases that are reported has shown an alarming increase in the last fifteen years as compared to the number of such cases prior to that. This is illustrative of the malaise that is slowly but surely creeping in. This 'trend' is certainly an unhealthy one that should be strongly discouraged, well before the filing of false affidavits gets to be treated as a routine and normal affair." 12. Kuldip Singh, J. (as he then was) in S.P. Chengalvaraya Naidu (Dead) by LRs. V/s. Jagannath (Dead) by LRs. (1994) 1 SCC 1, in paragraph 5 observed : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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