LAWS(BOM)-2005-10-130

MINA FUSADE Vs. SHIBAIJI DASH

Decided On October 25, 2005
MINA FUSADE Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) The petitioner in this petition seeks to challenge action of respondent No. 1 rejecting the declaration made by the Petitioner under Kar Vivad Samadhan Scheme, 1998 ("KVS Scheme" for short) in respect of tax arrears of late Prince Sayajirao Gaekwar under Wealth Tax Act, 1957 ("Act" for short) for the assessment years 1969-70 to 1978-79; 1981-82; and 1984-85 to 1986-87 contending that the order of rejection suffers from non-application of mind and is contrary to the provisions of KVS Scheme. Factual Scenario:

(2.) The factual scenario giving rise to the present petition in nutshell is as under:

(3.) The petitioner is a legal heir of deceased Prince Sayajirao Gaekwar (hereinafter referred to as "the deceased" for short), who died in France on or about 7th of May, 1985. The petitioner is a non-resident, being a citizen of the United Kingdom, presently residing in Monaco in the South of France.