Samadhan scheme has wide application.

A.P. Shah, C.J.

The interpretation and application of the Samadhan Scheme introduced by the Tamil Nadu Government in G.O.Ms.No.193, Commercial Taxes Department, dated 27.12.2004 falls for our consideration in these appeals arising out of the common judgment and order passed by the learned single Judge dated 29.4.2005 whereby it was held that the said Scheme would apply to proceedings pending at the appellate stage also, and it is not restricted only to proceedings pending before the original authority.

2. The brief facts necessary to decide these appeals are as under:

By the aforesaid Government Order, the Tamil Nadu Government took into consideration the arrears of stamp duty payable on deeds of sale, exchange, gift, etc., and had thought it fit to introduce the Samadhan Scheme under the Government Order. The respondents in these appeals, though they have suffered orders against them by the original authority, have filed appeals and the appeals were pending when the Samadhan Scheme was introduced. The Competent Authority denied the benefit of the Samadhan Scheme to the respondents on the ground that the Scheme will be applicable only to proceedings pending before the original au­thority. Hence the respondents filed writ peti­tions under Art.226 to direct the appellants to extend the scheme to them. The learned single Judge by the impugned order allowed the peti­tions holding that the respective petitioners are entitled to the benefit of the Scheme. Hence these appeals.

3. Mr. A.L. Somayaji, learned Additional Advocate General appearing for the appellants submitted that the scheme is a self contained code and the Government Order contemplates remission to be given only in respect of proceedings which are pending before the original authority, and the proceedings which have been concluded before the original authority cannot be brought under the provisions of the Samadhan Scheme. In this connection, the learned Additional Advocate General pointed out that Para.4(i) of the G.O. makes the Scheme applicable only to cases pending determination of the market value before the Special Deputy Collector (Stamps), and since in the present case the proceedings were finally determined by the Special Deputy Collector before the passing of G.O. the respondents were not eligible to take the benefit of the Scheme. It was submitted that the Scheme is in the nature of an exemption provision and that the principle that in the event of obscurity in a provision in a fiscal statute, the construction favourable to the assessee should be adopted is not applicable to construction of Samadhan Scheme, as it would be for the registrant to show that lie came within the purview of the notification. In this connection, he placed reliance on the decisions of the Supreme Court in Tata Iron and Company Limited v. State of Jharkand (2005) 4 SCC 272 and Rajasthan Spinning and Weaving Mills Limited v. C.C.E. A.I.R.1996 S.C.1985: (1995) 4 S.C.C. 473.

4. Mr. V. Raghavachari and Mr. Menon, learned counsel appearing for the respondents respectively in both the appeals, however, emphasized that a reading of Clause 4(iii) of the G.O. clearly shows that it is only the proceedings which have reached the final stage and are pending at the stag of recovery of arrears of revenue under the Revenue Recovery Act alone are sought to be excluded from the benefits of the scheme Learned counsel submitted that any appeal pending before the competent authority excising appellate powers is also a proceeding under the provisions of the Indian Stamp and therefore any proceeding pending before any of the hierarchy of authorities mentioned under the Indian Stamp Act, will be a proceeding which will be covered by the provisions of the Government Order. It was submitted that the proceedings under the Revenue Recovery Act could be contemplated only after the entire process of adjudication and appeals are over and there being no further relief available, the question of invoking the