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TMI Blog2011 (3) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... ted compliance with the provisions of the Scheme to the concerned assessees in accordance with law, petitioner is not entitled to the benefit of the Scheme since the payment was not made in terms of the Scheme, the respondent authority is directed to either refund or adjust the amount of Rs.4,74,584/- already deposited by the assessee in purported compliance of the provisions of the Scheme, in accordance with law - Special Civil Application No. 3283 of 2001 - - - Dated:- 4-3-2011 - Harsha Devani, H.B. Antani, JJ. Manish J. Shah for the Appellant Mauna M. Bhatt for the Respondent JUDGEMENT Harsha Devani: 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod beginning from the date of filing the declaration and ending on the date of payment of such tax and file the proof of such payment within the said period of three months. It is the case of the petitioner that under a wrong impression that such delayed payment could be made upto 31.3.1998, he made payment of tax and interest on 27.3.1998. Thus, there was a delay of four days though interest for this delay at the rate of 2% per month had already been paid. 3. Vide the impugned communication dated 5.10.1998, the petitioner was informed that the payment was to be made within three months of filing of the declaration and his declaration was, therefore, rejected. The petitioner thereafter made an application dated 2.11.1998 to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le has been carved out by section 67(1) which allows a declarant to file a declaration without paying the tax. This exception, however, is subject to two conditions, viz., (1) the payment of tax within three months from the date of the filing of the declaration together with, (2) the payment of simple interest at the rate of two per cent. for every month or part of a month. The period of interest is to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated in such plain language. Seen from the angle of the designated authority, which is created under the Scheme, it is clear that the authority cannot act beyond the provisions of the Scheme itself. The power to accept payment under the Scheme has been prescribed by the statute. There is no scope for the Revenue authorities to imply a provision not specifically provided for which would in any way modify the explicit terms of the Scheme." "However, having held that the assessees are not entitled to the benefit of the Scheme since the payments made by them were not in terms of the Scheme, we direct the Revenue authorities to refund or adjust the amounts already deposited by the assessees in purported compliance with the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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