ASSISTANT COMMISSIONER Vs. MARTIN AND HARRIS PVT LTD

JUDGEMENT

(1.) The short question raised in the Writ Appeal is whether the learned Single Judge was justified in directing the appellant to consider grant of Amnesty benefit to the respondent for settling the arrears of tax due for the year 1995-1996.

(2.) We have heard the Special Government Pleader appearing on the behalf of the appellant and the learned Counsel appearing for the respondent-assessee.

(3.) The contention raised by the Special Government Pleader is that the respondent has violated conditions of grant of Amnesty in as much as they have not paid the arrears of tax in terms of Sub-clause (4) of Section 23B of the K.G.S.T. Act, and so much so, the benefit granted was withdrawn under Sub-clause (5). The learned Judge, however, allowed the claim because respondent's application for rectification of assessment was pending, when the application for Amnesty was filed.