9911796707
TMI Blog2010 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... months from the date of the declaration. Pursuant to the said impugned communication, the assessee has sent a letter dated July 14, 1999, admitting the delay on his part and seeking condonation of delay. The said request was again rejected on July 20, 1999. Challenging the order dated June 18, 1999, passed by the respondents, the assessee filed the writ petition. The learned single judge dismissed the writ petition stating that in the absence of any specific provisions under the scheme extending the period of payment of tax along with interest, the court cannot exercise such power. In the light of the decision of Vijay Narayan Thatte v. State of Maharashtra, held that- When there is an express pro vision providing for time limit within whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee paid the tax on March 31, 1998. The Commissioner has rejected the declaration filed by the assessee on the ground that under the Voluntary Disclosure of Income Scheme, 1997, the tax payable along with interest must have been paid within three months from the date of the declaration. Pursuant to the said impugned communication, the assessee has sent a letter dated July 14, 1999, admitting the delay on his part and seeking condonation of delay. The said request was again rejected on July 20, 1999. Challenging the order dated June 18, 1999, passed by the respondents, the assessee filed the writ petition. The learned single judge dismissed the writ petition stating that in the absence of any specific provisions under the scheme extending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commence from the date of filing the declaration and shall end with the date of payment of tax. It may be noted that under section 67(1) not only must these two conditions be fulfilled within the period of three months but proof of such payment must also be filed within the same period. The use of the word 'shall' in a statute, ordinarily speaking, means that the statutory provision is mandatory. It is construed as such unless there is something in the context in which the word is used which would justify a departure from this meaning. There is nothing in the language of the provisions of the scheme which would justify such a departure. On the other hand, the provisions of section 67(2) make it abundantly clear that if the declarant fails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explicit terms of the scheme. In the decision in Smt. Laxmi Mittal [1999] 238 ITR 97 (P&H), the High Court had relied upon a circular issued by the Central Board of Direct Taxes under section 119(2)(b) of the Income-tax Act, 1961. The circular has not been brought on record. Assuming that the High Court's reproduction of the contents is correct, all that the circular said was that the date for calculating interest would be 90 days from the date of declaration and if the 90th day happens to be a bank holiday, payment on the 91st day being, the next working day, would be valid. This circular certainly does not mean that the Board had thereby empowered the Commissioner under section 119(2) (b) to extend the period for the making of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the law which must prevail. When there is an express pro vision providing for time limit within which the assessee concerned will have to avail of the benefit, this court exercising power under article 226 of the Constitution of India cannot extend the same. It is also to be seen that in a writ of certiorari, this court in the normal circumstances cannot go into the decision rendered by the competent authority, but can only consider as to whether the decision-making process is proper or not. 8. In so far as the other contention of learned counsel for the appellant is concerned, the said contention also cannot be accepted. The learned single judge has called for the file and verified that the order impugned has been passed by the first re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
