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Issues:
1. Quashment of order dated September 7, 1999, rejecting a declaration made under the Kar Vivad Samadhan Scheme, 1998. 2. Interpretation of the time limit for payment under the scheme. 3. Condonation of delay in payment. Analysis: The petitioner sought a writ of certiorari to quash the order rejecting their declaration under the Kar Vivad Samadhan Scheme, 1998, due to a delay in payment. The petitioner contended that the payment deadline should be calculated from the date of communication of the order, not the date of passing the order. The Commissioner rejected the declaration citing a two-day delay in payment, stating there was no provision for condonation of delay. The petitioner argued for condonation of the one-day delay based on the purpose of the scheme. The petitioner relied on the decision of the Punjab and Haryana High Court regarding a similar issue. The court considered the Voluntary Disclosure of Income Scheme, 1997, and emphasized allowing some leeway when circumstances are beyond the citizen's control. The court acknowledged the one-day delay in payment but noted that March 25, 1999, the deadline, was a bank holiday, and the payment was made on March 27, 1999, with a valid explanation. The court held that the delay was minimal and should have been condoned by the Commissioner. The court referred to the decision of the Punjab and Haryana High Court, stating that the principle of allowing flexibility in deadlines should apply to the current scheme. Consequently, the court quashed the order rejecting the declaration and directed the Commissioner to accept the declaration. The writ petition was allowed, emphasizing the importance of considering reasonable delays in such cases to uphold the purpose of the scheme and ensure fairness in enforcement.
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