MARIGOLD ENGINEERS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER has filed this petition seeking a direction to the respondents to refund an amount of Rs. 89,228/- along with interest due thereon on account of excess payment recovered from him under the Kar Vivad Samadhan Scheme, 1998 (for short "the Scheme") enacted under Chapter VI of the Finance (No. 2) Act, 1998 (for short "the Act").

(2.) THE petitioner had filed a declaration dated 14.12.1998 (Annexure P-2) under Section 89 of the Act in respect of disputed tax arrears on account of tax, interest and penalty for the Assessment Year 1995-96 in respect of which appeal was pending before Commissioner of Income Tax (Appeals), Faridabad. On the basis of the said declaration, Commissioner of Income Tax, Rohtak, the Designated Authority, issued a form of Certificate of Intimation under Section 91 of the Act dated 23.2.1999 (Annexure P-3). This intimation was accompanied by the calculations whereby the disputed amount of tax arrears were determined at Rs. 17,36,754/-, on which following amounts were determined as payable :-

(3.) THE assessee, thereafter, has been making successive representations to the respondents for refund of Rs. 89,228/- recovered from it in excess of the amount due under the Scheme. Copies of such representations have been placed on record as Annexure P-8 to P-13. Not receiving any response from the respondents, the petitioner has approached this Court by filing the present writ petition.