2004 (12) TMI 721

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll for the records of the case leading to Ext. P2 letter and Ext. P3 certificate and declare that the payment offered by the petitioner towards the third instalment under the scheme is regular and proper by interpreting the effect, nature and scope of the provisions of the Voluntary Disclosure of Income Scheme and the Finance Act, 1997, and that the petitioner is entitled for a certificate coverin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation under the Voluntary Disclosure of Income Scheme, 1997, on 10th Dec., 1997. It was accepted by the Department. Under the scheme, the petitioner was to pay the tax due, namely, ₹ 1,20,000 within a period of three months from the date on which he filed the application. He was, therefore, to make the payment before 10th March, 1998. It is not disputed that he made the last payment only on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X