The petitioner is aggrieved by the non-acceptance of the amounts alleged to have been paid by cheque under the Voluntary Compliance Encouragement Scheme, 2013. Admittedly, as per the scheme, a declaration was filed by the petitioner on 23.12.2013 and the tax was paid by cheque in favour of the Commissioner, Central Excise, Kochi, on 31.12.2013, the last date of operation of the scheme. 2. The learned counsel appearing for the official respondent submits that as per the Service Tax Voluntary encouragement Rules, 2013, tax payable under the scheme along with any interest has to be made in the manner prescribed for the payment of service tax under the Service Tax Rules, 1994. The Rules of 1994, in fact, prescribe that the payment should be made to the designated bank and that if payment is by way of cheque, the same would be WPC No.7000/2014 ::2:
considered to have been paid on the date on which the Bank receives the cheque. In the present case, the controversy is only insofar as the payment was made by cheque in the name of the Commissioner and not to the designated Bank. In any event, since a show cause notice was issued as is evidenced from Ext.P5, it may not be proper for this Court to enter into findings in this matter, since that would pre-empt the original authority. In the circumstance, the petitioner having also filed an objection, it is deemed fit that, there be issued a direction that the proceedings be completed after giving an opportunity of hearing to the petitioner as also considering the objections raised. I do so. The proceedings shall be concluded within a month from the date of production of a certified copy of this judgment.
Writ petition disposed of on the above terms.
Sd/-
K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge