Supreme Court · 2002 INSC 411 · Decided 27 September 2002
Union of India and ORS. v. Onkar S. Kanwar and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 411 · [2002] SUPP. 2 S.C.R. 675
- Case number
- CIVIL APPEAL No. 6260/2000
- Decided
- 27 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B TAX/TAXATION: Kar Vivad Samadhan Scheme/Kar Vivad Samadhan Scheme (Removal of Difficulties) Order-Ss. 91and93/0rder 2-Levy of excise duty and penalty C on Company and its officers-Pursuant to Scheme declarations and payment made by the Company and its officers-Payment by officers under get immunity u/s 91 as declaration by Company does not cover tax arrears of officers-But they were entitled to benefit of the Order as adjudication D proceedings were pending in appeal-However, uls 93 they are not entitled to refand even if paid under protest-Since the refands were made by High
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