9911796707
TMI Blog1998 (11) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... een attached in the year 1975, and the father had been called upon to pay the tax together with the interest due, but he had failed to pay the same during his life time. The default continued even after his demise, the petitioner-son, who had inherited the properties also not having paid the tax, and the other amounts due. Ultimately, in the year 1996, the properties were sought to be sold, at which point of time, the assessee paid the tax, and also applied to the Commissioner for waiver of the interest. The Commissioner, by his order dated March 25, 1997, held that he had no power to waive the interest for any period subsequent to October 1, 1984, and that, for the period subsequent thereto, the facts of the case did not warrant waiver in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower was not available for being exercised in respect of a period during which the authority did not have the power to waive the interest. The word "paid" was introduced in section 220(2A) of the Act by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, with effect from April 1, 1987. The object of introducing that term was only to make it clear that the authority is empowered to grant relief not only to those who had withheld the payment of interest in respect of the period covered by the section, but also those who had promptly paid that interest despite their eligibility to claim relief, and thereafter, had sought relief in accordance with that provision. The addition of the word "paid" was meant to prevent the like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the absence of express language to that effect in the relevant provision, applied even in respect of matters relating to periods prior to the date of introduction of the provision. Section 220(2A) of the Act cannot be regarded as a clarificatory or declaratory provision. Prior to the introduction of the provision, there was no power in the authority named therein to waive interest. The question of clarifying a non-existent power, or to declare the existence of something which did not exist, therefore, does not arise for consideration. The Commissioner, therefore, was right in holding that his power under section 220(2A) of the Act did not extend to the period prior to October 1, 1984. If any other interpretation were to be effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions. That decision, however, cannot be of any assistance to the petitioner, as it is not the finding of the Commissioner that all the conditions of the provision have been in fact fulfilled. As already noticed the Commissioner's finding is that there was lack of total co-operation, and that there was no undue hardship to the assessee. The Commissioner has exercised his jurisdiction within the ambit of the law in limiting the relief to 50 per cent. That discretion cannot be interfered with by treating this petition as an appeal against his order. Counsel for the Revenue in this context relied on a decision of the apex court in the case of Smt. Harbans Kaur v. CWT [1997] 224 ITR 418, wherein it has been held that the discretionary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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