Court : Gujarat
Reported in : (2000)4GLR2903
..... by these petitions under article 226 of the constitution of india, prayer is made to read down or interpret in favour of the petitioners the provisions of para 2 of kar vivad samadhan scheme (removal of difficulties) order, 1998 issued by the central government in exercise of powers conferred by section 97(1) of the finance (no.2) act, 1998 promulgating kar vivad samadhan scheme, 1998 (hereinafter referred to as 'kvs scheme' and as the 'order of 1998' issued thereunder.2. ..... the government have taken note of these representations, and for removal of difficulties, issued an order under section 97(1) of the finance (no.2) act, 1998, clarifying that no civil proceedings for imposition of fine or penalty shall be taken against the co-noticees where the principal noticee has got the case settled under the samadhan scheme. ..... in exercise of powers under section 97, order of 1998 was issued to remove difficulties in implementation of the scheme. ..... section 97 of the kvs scheme under which order of 1998 came to be issued needs reproduction which contains provision conferring power on the central government to pass orders for removing difficulties in giving effect to the provisions of the scheme. ..... it is in the background of the above relevant provisions of the scheme that the power of the central government contained in section 97 to remove difficulties has to be understood for determining its scope and effect. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2010)157PLR1
..... in the instant case, the government of punjab (finance department) was given ample powers under section 11 of the 1998 act to pass an order and make provisions for any adaptation or modification of any provision of the act for the purpose of removing difficulty in realising the cess, thus, the government was competent to issue the clarificatory notification dated 8.4.1999 when the word 'purchase' had been inadvertently omitted in the 1998 ordinance/act as well as in the rules as clarified in the affidavits filed by the state. ..... so far as the point relating to delegation legislative power by the state legislature to the state government is concerned, section 11 of the 1998 act specifically empowers the government to issue a notification to remove difficulties. ..... necessary or expedient for the purpose of removing the difficulty;- the word 'government' under section 2(d) of the 1998 act, has been defined to mean the government of punjab in the department of finance;- under section 4 of the 1998 act, 'cess' has to be charged on ad valorem basis at a rate of rupee one for every one hundred rupees in respect of all the articles specified in the schedule on the sales and purchases (as notified vide notification dated 8.4.1999);- in exercise of the powers conferred by section 9 read with section (8) of section 4 of the punjab infrastructure development .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]257ITR249(Guj)
..... hereby allowed and it is observed that the orders datedoctober 30, 1998, and november 30, 1998, passed against the petitioners shall not be given effect to and acted upon against them and it will be treated as if these orders had never been passed against them and the case of the present petitioners shall also be treated as covered and settled under the kar vivad samadhan scheme (removal of difficulties) order, 1998, and the proceedings which were initiated against the ..... in this background, the representation dated december 24, 1998, made by the petitioners subsequent to the issue of removal of difficulties order on december 8, 1998, ought to have been accepted and the proceedings should have been treated to have been closed against them. ..... is pending adjudication on the date of making declaration, then, no civil proceeding for imposition of fine or penalty shall be proceeded with against such other person and in such cases the settlement in favour of the declarant under sub-section (1) of section 90 shall be deemed to be the full and final in respect of such other person also on whom a show-cause notice was issued on the same matter covered under the declaration.(sd. ..... (e) in exercise of the powers conferred by sub-section (1) of section 97 of the finance (no. .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]254ITR337(Guj)
..... of the kar vivad samadhan scheme (removal of difficulties) order, 1998 issued by the central government in exercise of powers conferred by section 97(1) of the finance (no. ..... 2) act of 1998, are contained in the finance minister's budget speech of 1998, which is as under (see [1998] 231 itr 67) :'litigation has been the bane of both direct and indirect ..... since the present provision was acting as a deterrent to the main noticees in settlement of case, it was found necessary by the central government to issue an order so as to remove the difficulties or doubts in implementation of the scheme against the co-noticees facing proceedings at the show-cause notice or demand notice stage and to allow with the main noticee, settlement of cases also of the ..... 2) act, 1998, promulgating kar vivad samadhan scheme, 1998 (hereinafter referred to as 'kvs scheme' and as the 'order of 1998' issued ..... central board of direct taxes issued a circular which stated that with a view to achieve earlier finalisation under the existing chapter xx-a of the income-tax act, the board has decided with effect from april 1, 1986, that acquisition proceedings under section 269c will not be initiated in respect of an immovable property for which the apparent consideration is rs. ..... the case before the supreme court, the provisions that came up for consideration were those under chapter xxc introduced in the income-tax act enabling the tax authorities to acquire the properties intended to be sold for apparent under-value. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)170CTR(Guj)354
..... constitution of india, prayer is made to read down or interpret in favour of the petitioners the provisions of para 2 of kar vivad samadhan scheme, (removal of difficulties) order, 1998, issued by the central government in exercise of powers conferred by section 97(l) of the finance (no. ..... 2) act of 1998 are contained in finance minister budget speech of 1998, which is as under :'litigation has ..... since the present provision was acting as a, deterrent to the main noticee in settlement of case, it was found necessary by the central government to issue an order so as to remove the difficulties or doubts in implementation of the scheme against the co-noticees facing proceedings at the show-cause-notice or demand notice stage and to allow with the main ..... act, 1998, promulgating kar vivad samadhan scheme, 1998 (hereinafter referred to as 'kvs scheme') and as the 'order of 1998 ..... which stated that with a view to achieve earlier finalisation under existing chapter xx-a of the income tax act, the board has decided with effect from i-4-1996, that acquisition proceedings under section 269c will not be initiated in respect of a immovable property for which the apparent consideration is rs. ..... 1998 is part of the an act of legislature being finance ..... provision that came before the supreme court, the provision that came up for consideration were those under chapter xx-c introduced in the income tax act enabling the tax authorities to acquire the properties intended to be sold for apparent undervalue. .....
Tag this Judgment!Court : Kerala
Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)
..... section 96 of the scheme deals with the power of the central government to issue directions and section 97 of the scheme deals with power to remove difficulties ..... seek a declaration that the kar vivad samadhart scheme (removal of difficulties) order, 1998, is ultra vires article 14 of the constitution ..... petitions, declare that the co-noticees like the petitioners are also covered by the order dated december 8, 1998, notwithstanding the fact that the show-cause notice has been adjudicated upon in relation to the co-noticee as well as the declarant under section 90(1) of the finance act, 1998. ..... 8, 1998, the first respondent issued what is called the kar vivad samadhan scheme (removal of difficulties) order, 1998 ( ..... drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty which constitutes the subject-matter of a demand notice or a show-cause notice issued on or before march 31, 1998, but remaining unpaid, and pending determination on the date of making a declaration and, where, in respect of the same matter stated in the said declaration, a show-cause notice has also been issued to any ..... stated that, under the kar vivad samadhan scheme, cases where show-cause notices issued as on march 31, 1998, and which were not adjudicated as on the date of making a declaration during the operation of the scheme were permitted to avail of the benefits under the scheme in terms of the provisions of section 87(m)(ii)(b) of the finance (no. ..... act, 1998 ..... act, 1998 .....
Tag this Judgment!Court : Delhi
Reported in : 153(2008)DLT669
..... section 39 of the 1998 act enables the government to remove difficulties in giving effect to the provisions of the said act by issuing orders, published in the official gazette, making provisions not consistent with the provisions of the said act ..... the chancellor has to right to cause an enquiry 'in respect of any matter connected with the administration or finances of the university, college or institution' and, eventually to issue directions, which the board of management of the respondent ..... of nct of delhi in exercise of powers conferred by section 23 of the delhi act 80 of 2007 framed 'the delhi professional colleges or institutions (prohibition of capitation fee, regulation of admission, fixation of non-exploitative fee and other measures to ensure equity and excellence) rule, 2007 (hereinafter referred ..... 80 of 2007, the government is not empowered, in exercise of powers conferred by clause (b) of section 12(1), to allocate 100% seats in acms for wards of army ..... dhe-4(33)/2008-09 purportedly issued in exercise of powers conferred by clause(b) of sub-section (1) of section 12 of the 'the delhi professional colleges or institutions (prohibition of capitation fee, regulation of admission, fixation of non exploitative fees and other measures to ensure equity and excellence) act, 2007' (referred as to 'delhi act 80 of 2007' i may note that whereas in the gazette notification, the act is numbered as '80 of 2007', in the notification dated 29.05.2007 placed on record, the same is .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)
..... in exercise of powers conferred under section 97(1) of the scheme, government of india, ministry of finance issued the kar vivad samadhan scheme (removal of difficulties) order, 1998 deemed to have been made effective from 01.09.1998. ..... thereafter, petitioners filed applications under section 35c(2) of the act for the rectification of the aforesaid order on the ground that in view of the provisions of kar vivad samadhan (removal of difficulties) order, 1998, penalty of the petitioners being co-noticee be also set aside. ..... and their claims cannot be rejected because the matter is pending in appeal.considering the above circumstances, we allow the original petitions, declare that co-notices like the petitioners are also covered by the order dated 8.12.1998 notwithstanding the fact that the show cause notices has been adjudicated upon in relation to the co-notices as well as the declarant under section 90(1) of the finance act, 1998.13. ..... during the pendency of the appeal, government of india enacted kar vivad samadhan scheme, 1998 and accordingly a declaration was filed by m/s india casting company under section 89 of the finance act (no. ..... 9,549.75 p be not recovered from them under rule 9 (2) of the rules and a penalty be not imposed under section 11a of the central excise act, 1944 said parries were also required to state why the seized goods valued at rs. .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(93)ECC164; 2004(178)ELT150(All)
..... 275/33/98-cx.8a) dated 9.12.1998 was issued by board in the form of instructions relating to kar vivad samadhan scheme (removal of difficulties) order, 1998 under section 92 of the finance (no. ..... annexure-ii of the trade notice reads as follows:'having due regard to the aims and objects of the scheme, the government have decided to issue an order for removal of difficulties in terms of the provisions of section 97(1) of the finance (no. ..... , division bench of kerala high has upheld the validity of the kar vivad samadhan scheme and kar vivad samadhan scheme (removal of difficulties) order, 1998 but has interpreted the expression 'pending adjudication' as follows:'the object of the scheme appears to be to shorten the litigation and settle the dispute between the parties. ..... the matter is pending in appeal.considering the above circumstances, we allow the original petitions, declare that co-noticees like the petitioners are also covered by the order dated 8.12.1998 notwithstanding the fact that the show cause notices has been adjudicated upon in relation to the co-noticees as well as the declarant under section 90(1) of the finance act, 1998.now the matter has been finally decided by the apex court in the case of union of india and ors. v. ..... that in the meantime, in exercise of powers conferred under section 97(1) of the scheme respondent no. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2001KAR1809; 2001(2)KarLJ534
..... section 35 of the act confers power on the central government to remove the difficulties arising in giving effect to the provisions of the act and to pass such orders by being published by notifications and to make such provisions which are not to be inconsistent with the provisions of the act, but appear to the government to be necessary and expedient for removing the difficulty. ..... to the post of a presiding officer, there shall be a selection committee consisting of- (i) the chief justice of india or a judge of the supreme court of india as nominated by the chief justice of india; (ii) the secretary to the government of india in the ministry of finance (department of economic affairs); (iii) the secretary to the government of india in the ministry of law and justice; (iv) the governor of the reserve bank or the deputy governor of the reserve bank nominated by the governor of the reserve ..... counsel for the petitioners in this connection invited the attention of the court to the provisions of sections 4, 7, 8, 9, 10, 16(2), (3) and 16 of the act and to the provisions of rules 3 and 5 of the debt recovery tribunal (procedure for appointment of presiding officer of tribunal) rules, 1998, and to the provisions of rules 3 and 5 of the recovery of appellate tribunal (procedure for appointment of presiding officer of appellate tribunal) rules, 1998 and contended, it reveals that the tribunals are so constituted as to interfere with an intention to mar .....
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