The matter was taken up after a long gap in June 1987 and it was heard on 18th June, 1987 and Ist July, 1987.
The Commissioner, it ap pears, accordingly made an order on 24th August, 1977 re jecting the application for settlement for the years 1948 49 to 1959 60.
From the Judgment and Order dated 7.8.1987 of the Set tlement Commission IT WT , New Delhi in Settlement Appln.
528 NT of 1989.
On 29th May, 1979 the appellant applied to the settlement Commission to permit him to companytest the objections of the Commissioner under the said proviso number inserted.
22/1/3/ 77 IT.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. Special leave granted.
Dr. V. Gauri Shankar and Miss A. Subhashini for the Respond ents.
The appellant on 20th September, 1977 applied to the Commission to recall its earlier order dated 24th August, 1977 since the same had been made without furnishing any opportunity of hearing to the appellant.
The said Chapter was enacted by the Taxation Laws Amend ment Act, 1975 whose beneficiaries were ordinarily those whose tax liability was astronomical and criminal culpabili ty perilous.
Harish N. Salve and Miss Bina Gupta for the Appellant.
This is an appeal against the judgment and order of the Settle ment Commission dated 7th August, 1987.
The Wanchoo Committee appointed by the Government of India had recommended this step.
