Case Law Details
Jagadish Advertising Vs Designated Committee (Karnataka High Court)
The petitioner in this petition has sought for quashing of the statement issued by the Designated Committee in Form Nos. SVLDRS-2 & SVLDRS-3 and is seeking for a direction to the Designated Committee to accept the declaration made by him in Form No.SVLDRS- 1 as final.
In my view, if it is to be held that the Designated Committee had no jurisdiction to adjudicate upon any entitlement as claimed in the declaration, the remarks column created in Annexures-A & B cannot be sustained and would have to be quashed. The petitioner has basically sought for quashing of Annexures A and B because it contained the decision of the Designated Committee. I am, therefore, of the view that the prayers made by the petitioner have not become infructuous either by the manner in which they are made or by the expiration of Scheme.
The net result of this discussion would therefore be that Form No.SVLDRS-1 filed by the petitioner as per Annexure-F would have to be accepted as final.
The Designated Committee is directed to accept the declaration filed by the petitioner in Form SVLDRS-1 (Annexure-F) as final and issue a modified Form No SVLDRS- 3 giving credit to the sum of Rs.4,15,14,081/- as deposit and collect the remaining sum as tax dues and on payment of the said dues, issue the petitioner a Discharge Certificate that the petitioner is entitled to under the Scheme.
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