- (1.) The main issue in this writ petition is whether the Designated Authority under the Kar Vivad Samadhan Scheme, 1998, as contained in the Finance Act, 1998, can include contingent sales tax liability to the State Government, in computing tax arrears in relation to an indirect tax enactment, as defined in section 87(j) of the Finance Act, 1998.
(2.) The petitioner, a company incorporated under the Indian Companies Act, 1913, and an existing company within the meaning of the Companies Act, 1956 carries on business inter alia of manufacture of electrical goods including electric lamps.
(3.) The goods manufactured by the petitioner being excisable goods under the Central Excise Act 1944, an L-4 licence was issued to the petitioner under the Central Excise and Salt Act, 1944.;