TMI Blog1999 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... was made with regard to certain Central Excise Duties which are the subject of a writ petition pending in this Court. 3. The writ petitioner is in enjoyment of an interim order. 4. The writ petitioner made the declaration on 27-1-1999 signed it and sent it by speed post on the same date. 5. The Designated Authority received the declaration on 2-2-1999. 6. According to Section 88 of the KV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration by post. There is nothing in the KVSS either which requires the Designated Authority itself to receive or apply its mind to the declaration within 31-1-1999. 11. The authority has, or better had , further time to dispose of the declaration after 31-1-1999. 12. Under these circumstances, the proper construction of Section 88 is not that the declaration is not made to Designated Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 67,548/- within six weeks from date hereof, then the declaration made by the writ petitioner shall be taken as properly made and the condition of the KVSS shall be taken to be properly fulfilled. Upon such payment, the Designated Authority shall issue the requisite certificate within ten weeks from the date hereof. Upon tender of the said sum within the time to the Designated Authority, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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