The Scheme is known as Kar Vivad Samadhana Scheme, 1998.
However, the period for declaration under the Scheme was extended upto 31.1.1999 by the Ordinance dated 31.12.1998.
Being aggrieved, the respondents filed a Special Civil Application before the High Court of Gujarat, inter alia, seeking a writ to strike down the words on or before the 31st day of March 1998 occurring in Section 87 m ii of the Finance Act, 1998.
They had further prayed for issuance of an appropriate direction to the petitioner to give them benefit of the Scheme, 1998 in respect of tax arrears under tax enactments for which Show Cause Notices or Demand Notices were issued on or after 31.03.1998.
However, the cut off date prescribed by the Scheme under Section 87 m ii a and b of the Act for availing the benefits under the Scheme excluded the respondents from its ambit.
Since these appeals involve companymon question of law, they are disposed of by this companymon Judgment and Order.
L. Dattu, J. The present batch of eight appeals arises out of the companymon Judgment and Order dated 25.07.2005 passed by the High Court of Gujarat at Ahmedabad in the Special Civil Application No.735 of 1999 and companynected applications filed under Article 226 of the Constitution of India.
