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TMI Blog2023 (6) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... "SVLDRS Scheme, 2019"), the Designated Committee under the said Scheme after issuing statement declaring the reduced amount of tax payable of Rs.8,97,037.20, and the petitioner having paid this amount on 15.02.2020, can the said Committee exercise power u/s 128 of the Finance Act, 2019 after expiry of 30 days of issuance of statement to modify the same suo moto on discovering arithmetical/clerical mistake. 2. The entire gamut of the facts involved are not being discussed to avoid prolixity and only relevant figures and facts are being detailed below: (i) Vide Annexure P/5 dated 16.01.2020, a statement u/s 127 was issued under the said Scheme treating the case of petitioner to be under the category of "litigation" based upon the total ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit/ relaxation/ concession/ discount/rebate then to ensure that such concessional provisions do not offend the said principal object, the Courts have laid down that such concessional provisions under Taxing Statute are to be read in favour of Revenue in case of doubt. This Court is bolstered in it's view by the decision of Apex Court in the case of Union of India and others vs. Wood Papers Ltd. and another, (1990) 4 SCC 256 relevant extract of which are produced below: "4. Entitlement of exemption depends on construction of the expression "any factory commencing production" used in the Table extracted above. Literally exemption is freedom from liability, tax or duty. Fiscally it may assume varying shapes, specially, in a growing economy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs, Hyderabad, 1994 Supp. (3) SCC 606 wherein the Apex Court has held as under: "16. We are, however, of the opinion that, on principle, the decision of this Court in Mangalore Chemicals [1992 Supp (1) SCC 21] - and in Union of India v. Wood Papers [(1990) 4 SCC 256] referred to therein - represents the correct view of law. The principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee - assuming that the said principle is good and sound - does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the latter substantial compliance may be sufficient to achieve the object regarding which the rule is enacted. Certain broad propositions which can be deduced from several decisions of courts regarding the rules of construction that should be followed in determining whether a provision of law is directory or mandatory may be summarised thus: The fact that the statute uses the word "shall" while laying down a duty is not conclusive on the question whether it is a mandatory or directory provision. In order to find out the true character of the legislation, the court has to ascertain the object which the provision of law in question has to subserve and its design and the context in which it is enacted. If the object of a law is to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any consequence given for failure to follow the time schedule provided to perform a particular duty, are read in conjunction, then what comes out loud and clear is that the provision of Section 128 of the Finance Act, 2019 is a part of SVLDRS Scheme, 2019 which was promulgated as a one time measure for resolving tax disputes and reducing litigation. Thus, the Scheme essentially extends concession. Thus, going by the principle laid down in the case of Apex Court in Wood Papers Ltd. (supra) and Novopan India Ltd., Hyderabad (supra), it is obvious that provision of Section 128 of the Finance Act, 2019 in case of any doubt is to be read in favour of the Revenue. More so, the non-prescription of any consequence for not reviewing the statement wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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