LAXMICHAND TILLANI Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) Aggrieved of the correspondence dated February 8, 2002 and order dated March 28, 2002, the petitioner, a registered dealer under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as, "the Adhiniyam of 1994") has filed this petition under article 226/227 of the Constitution of India seeking direction to respondent No. 1 to grant benefit of the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002 (hereinafter referred to as, "the Scheme of 2002"). By order dated March 28, 2002, the respondents have declined to entertain the application preferred by the petitioner for benefit under the said scheme on the ground that the same is not permissible in cases where the benefit of instalments has been granted.

(2.) THE facts briefly are that, a post -survey assessment was completed ex parte vide order dated December 31, 1997 for the assessment period August 16, 1991 to March 31, 1995 and a demand of Rs. 2,26,195 thereof was raised. The petitioner preferred a revision against the said assessment order and the revisional authority vide order dated March 6, 1998 set aside the ex parte order with a direction of reassessment. The said direction resulted in fresh assessment order dated December 23, 2000 whereon a demand of Rs. 1,86,731 was raised. This order was again questioned in a revision filed on December 30, 2000.

(3.) THAT on January 5, 2002, the State Government vide Notification No. A -7 -15 -2002 -CT -5/98 announced a scheme for liquidating the outstanding demands known as Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002. The last date of submission of applications under the said scheme was January 31, 2002. The scheme was made effective with regard to the amount of tax and penalty/interest under the Madhya Pradesh General Sales Tax Act, 1958, Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, Central Sales Tax Act, 1956 and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, which was outstanding for payment on April 1, 2001. The facility granted under said scheme was available for the amount of arrears related to any year ending up to March 31, 1997.