R.S.Garg, J. - (1.)THE short question for determination in the case is whether in the Kar Vivad Samadhan Scheme, the money paid by an assessee on a challan not issued by the Department would be adjusted towards the tax or not. According to the petitioners, the Department is entitled to the tax and not the format or the form of the challan in which the amount is so deposited. While, on the other side, the respondents submit that under the Kar Vivad Samadhan Scheme, the deposit challan is issued by the Income-tax Commissioner and as in the present case the amount was not deposited on such a challan, the petitioners are not entitled to adjustment of the tax amount, and are also not entitled to a final order in their favour under the Scheme.
(2.)IN the opinion of this court, if the provisions of the Kar Vivad Samadhan Scheme issued under the Finance Act are read in their true perspective, the same would show that a person for settlement of tax or for settlement of the dues may make his submission along with the tax and in such a case the competent authority shall decide the matter finally. The scheme nowhere provides that a challan for purposes of deposit of the tax can only be issued by the Commissioner or the assessing authority. Even otherwise, the settled law is that the Department is entitled to the tax. It is not in dispute before me that the Department has received the amount of tax, but according to the Department as the tax was not deposited in accordance with the format of the challan issued by the authority, the same is a bad deposit.
In the opinion of this court, such an argument runs contrary to the provisions of law. An assessee is only required to show that within the time fixed by the scheme, he has paid the amount of tax and the Department has received the same.

In the present case, as the tax has already been paid and the Department has already received the tax, that part of the compliance stands made out. The respondent/assessing" authority is directed to proceed further in the matter and pass final orders. The petition is allowed. No costs.