Finance (No.2) Act, 1998 (Kar Vivad Samadhan Scheme)

The appellant, widow of the original assessee, filed KVSS declarations for three assessment years and obtained a certificate under Section 90(1) of the Kar Vivad Samadhan Scheme determining tax arrears, followed by a Section 90(2) certificate granting immunity. After depositing the assessed amount, the Revenue issued a…

The Gujarat Cancer Society imported MRI and lithotripsy machines under a customs duty exemption certificate that required the equipment to be used by the "actual user". The Customs Collector later held the society liable for duty but, considering its charitable purpose, imposed only a token fine and did not prosecute. …

The respondent‑assessee, Shatrusail Ya Digvijay Singh Jadeja, had tax assessments for years 1984‑85 to 1991‑92 under the Income Tax Act and the Wealth Tax Act, which were appealed but dismissed in 1992‑93 for failure to pre‑deposit tax. After the Finance (No.2) Act, 1998 introduced the Kar Vivad Samadhan Scheme (effect…