INDO NIPPON FILAMENTS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed this petition for several reliefs as set out in prayer clauses (a) to (e) of paragraph 23 of the petition. It is contended that though the application in the prescribed form has been forwarded to the authority exercising the powers under Kar Vivad Samadhan Scheme 1998 ("KVSS" for short) vide Annexure-E dated 27.1.1999, the Commissioner of Central Excise, Surat-I, has not responded to the declaration made under KVSS. The learned counsel further submitted that in view of the clauses 90 of KVSS, it was the duty of the designated authority to examine the application form within 60 days from the date of receipt of declaration, and, the designated authority was required to make an order determining the amount payable by the declarant in accordance with the provisions of the Scheme. It was further submitted that a certificate was also required to be issued in such form as has been prescribed setting forth therein the particulars of the tax in arrears and sum payable after such determination towards full and final settlement of tax arrears. The learned counsel submitted that the declaration was forwarded on 27.01.1999 yet, no action has been taken and therefore the Court should issue appropriate directions directing the designated authority to decide the declaration.

(2.) The short facts are required to be narrated in the instant case. The petitioner's premises was searched for which a panchnama was drawn on 26.5.1997, a copy of which is produced at Annexure-A to the petition. In the panchnama the panchas have stated as under:-

(3.) During the course of the panchanama it appears that on behalf of the petitioner one Shri Bachkaniwala was present and he made certain statements which were recorded in the panchanama as under:- (Each page of the panchnama bears the signature of learned Advocate stating that the copy is a true copy)