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  (b)  According to the information and explanations given to us and the records of the Company examined by us, the particulars of dues of income-tax, sales-tax, wealth tax, service tax, custom duty, excise duty and cess as at 31st March, 2009 which have not been deposited on account of a dispute (there being no such cases with regard to wealth tax, custom duty and cess), are as follows -
   
   
Name of the Statute Nature of the dues Amount
Rs.
Forum where
dispute is pending
Income Tax Act, 1961 Income Tax 50,000 Commissioner
Central Sales Tax Act, 1956 Sales Tax 16,99,42,317 Supreme Court
    3,44,19,841 Orissa High Court
    9,30,25,962 Karnataka High Court
    79,29,815 West Bengal Commercial Taxes
Appellate and Revisional Board
    29,25,145 Tribunal
    5,14,233 Commissioner
    5,14,940 Additional Commissioner
    9,22,88,662 Deputy Commissioner
    50,27,793 Assistant Commissioner
West Bengal Sales Tax Act, 1994 Sales Tax 2,35,00,259 West Bengal Commercial Taxes
Appellate and Revisional Board
    14,10,678 Additional Commissioner
    3,24,32,139 Deputy Commissioner
    3,97,297 Assistant Commissioner
Delhi Sales Tax Act, 1975 Sales Tax 4,17,02,63 Additional Commissioner
Jammu & Kashmir Sales Tax Act, 1962 Sales Tax 6,63,851 Deputy Commissioner
Tamil Nadu General Sales Tax Act, 1959 Sales Tax 18,07,934 Chennai High Court
Andhra Pradesh General Sales Tax Act, 1957 Sales Tax 47,17,943 Tribunal
Madhya Pradesh Commercial Tax Act, 1994 Sales Tax 6,36,696 Deputy Commissioner
Orissa Sales Tax Act, 1947 Sales Tax 41,501 Assistant Commissioner
Central Excise Act, 1944 Service Tax 4,52,03,992 Custom Excise & Service Tax
Appellate Tribunal
    22,76,769 Assistant Commissioner
    7,01,118 Commissioner
Central Excise Act, 1944 Excise Duty 1,72,232 Calcutta High Court
    4,81,13,704 Custom Excise & Service Tax
Appellate Tribunal
    8,83,25,149 Commissioner
    19,43,327 Deputy Commissioner
    1,55,10,073 Assistant Commissioner
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