- (1.) NOTICE of motion.
(2.) MS . Nirmaljit Kaur, Asstt. Solicitor General of India, who is present in the Court, accepts notice on behalf of the respondents, on the asking of the Court. We have heard the counsel for the parties on the interim stay in light of the interim order dt. 28th March, 2008 passed by the Delhi High Court in WP(C) No. 5462 of 2007 [reported as Vatika Farms (P) Ltd. v. Union of India, (2008) 5 DTR 57. After hearing the counsel for the parties and going through the said order, we pass the following interim directions: (a) The application for settlement filed by the petitioner under Section 245C of the IT Act, 1961 (hereinafter referred to as the Act') would not abate on 31st March, 2008. (b) Any information disclosed by the petitioner in the annexure to Form 34B in Appendix II to the IT Rules, 1962 will not be used against the petitioner for any purpose whatsoever until disposal of the settlement application of the petitioner by the Settlement Commission.
(3.) SINCE more than 250 writ petitions have been filed in this Court challenging the vires of the provisions of Section 245HA of the Act, as amended by Finance Act, 2007, which are pending and in all those petitions (whether amended or unamended), the issue of abatement of the settlement application on or before 31st March, 2008, is involved, the direction given by us in this petition in the aforesaid terms will be applicable in all those petitions, irrespective of the fact, whether any application has been made by the petitioners or not for grant if interim relief in the terms that we have indicated above.;