9911796707
TMI Blog2019 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... consequence nor should be denuded valuable rights which have accrued for no fault of the person concerned, leads us to dispose of the Petition directing that if on behalf of the Petitioner the BCCI tenders by filling up the challan and tenders ₹ 14,03,58,150/- together with interest as contemplated by the tax law for late payment, the said sum would be received by the Respondents to the credit of the Petitioner and would be in satisfaction of the tax payment certificates dated 09.03.2017 for the assement years 2006- 07 till 2012-13. The declaratory order coupled with the mandamus would endure for a period of 180 days from today, meaning thereby the Petitioner has to work it out with BCCI for BCCI to act on behalf of the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which arose before the Division Laxmi Mittal being physically incapacitated to pay the amounts as determined within 3 months. 4. Noting that the Section did not lay down as inflexible rule according to which if deposit was not made within 3 months the declaration was non-est as also the deposits to be made would be non-est, relief was granted to Laxmi Mittal. Tax with interest was made payable on or before March 31.03.1998. 5. Now, time to note the relevant facts of the instant Petition. 6. The Petitioner Goa Cricket Association is affiliated to the Board for Control of Cricket in India (BCCI) and receives funds from the BCCI to carry out its activites which would obviously include paying tax dues under the income tax laws. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king payment. 8. The aforenoted facts bring out that the Petitioner was incapacitated, for reasons beyond its control and power to make the necessary payments by 07.04.2017. Not only equities, on the principle of law that a person should not be visited with civil consequence nor should be denuded valuable rights which have accrued for no fault of the person concerned, leads us to dispose of the Petition directing that if on behalf of the Petitioner the BCCI tenders by filling up the challan and tenders ₹ 14,03,58,150/- together with interest as contemplated by the tax law for late payment, the said sum would be received by the Respondents to the credit of the Petitioner and would be in satisfaction of the tax payment certificates d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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