- (1.) THE writ petition by the dealer under the Karnataka Sales Tax Act whose request for availing the benefit under what is known as 'kara Samadhan Scheme' in terms of Government order No. FD 291 CSL 03 dated 3-10-2003 was denied by the authorities under the Act meant to implement the scheme with a complaint that the petitioner has been unjustly and illegally deprived the benefit of the scheme though petitioner had fully complied with the necessary requirements under the scheme for availing of the relief.
(2.) THE brief facts are that the petitioner had suffered penalties for the years 1995-96-Rs. 3 lakhs, 1996-97-Rs. 75,000/- and 1997-98-Rs. 3 Lakhs. In the appeal before the first appellate authority, petitioner was able to get such penalties reduced to Rs. 1 lakh, Rs. 10,000/- and Rs. 1 lakh respectively.
(3.) THE petitioner had pursued his efforts for further reduction by filing second appeals before the tribunal. Such appeals were filed on 7-9-2000. The petitioner attempted to seek an interim order to stay recovery of the amount pending appeals before the Tribunal. Being not successful, had approached this Court by filing writ petitions Nos. 27295-97/2001. In terms of the order passed by this Court on 20-7-2001 in those petitions, petitioner was permitted to pay 50% of the amount in dispute before the Tribunal and recovery was stayed in respect of the balance. It is the case of the petitioner that in fact, total of such deposits conies to Rs. 1,05,000/- and the petitioner as per the order has remitted this amount.;