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TMI Blog2004 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... orce by the Finance Act, II of 1998 and that therefore the payment made by the petitioner No. 1 on 30-3-1999 be accepted by the respondents and the necessary certificate be issued to the petitioner No. 1 under Section 90(2) of the Kar Vivad Samadhan Scheme, 1998. (B) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned order at Annexure : D. 2.Show cause notice dated 6-4-1995 was issued to the petitioner No. 1 - Company, calling upon to show cause as to why Central Excise duty amounting to Rs. 5,06,914/- should not be recovered from it. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was bound to pay the amount of Rs. 5,06,940/- determined by the Designated Authority i.e. Commissioner, Central Excise, Ahmedabad, within 30 days of the passing of the impugned order (Annexure : B) by the Designated Authority and intimated the fact of such payment to the Designated Authority along with the proof thereof. Thereupon the Designated Authority was required to issue Certificate of declaration. 3.At this stage, we think it proper to reproduce both, Section 90(1) and 90(2) of the Finance Act of 1998, which are as under : Time and manner of payment of tax arrear. -90. (1) within sixty days from the date of receipt of the declaration under section 88, the designated authority shall, by order, determine the amount payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Sunday, therefore, the petitioner No. 1 was supposed to pay on 22-3-1999, as per the bare reading of the provision of Section 90(2) of the Act. However, learned Counsel Shri Rao for the petitioners submitted that the petitioner No. 1 Company had received the order dated 19-2-1999 (Annexure : B) only on 24-2-1999, as stated in Reply Affidavit by the respondents. Therefore, the petitioner No. 1 Company was required to pay the said amount as determined by the Designated Authority on or before 26-3-1999. Instead, the petitioner No. 1 Company paid it on 30-3-1999 as on 27-3-1999 (i.e. Saturday) it was a Strike in the petitioner's Bank i.e. Bank of Baroda, and 28-3-1999 was the holiday on account of Sunday and 29-3-1999 was the public holiday ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00. 6.Shri Rao for the petitioners submitted that as for the provision of General Clauses Act, the petitioner could have made the payment of the amount determined by the Designated Authority as per order (Annexure : B) on 27-3-1999, but on 27-3-1999 (Saturday) the Bank remained closed due to strike, 28th March, 1999 was the Sunday and 29th March, 1999 was public holiday i.e. "Bakri Eid". Thus, on these two public holidays it could not deposit the amount, therefore, immediately on 30th March, 1999, it had paid the amount. He submitted that having accepted the amount the respondent - Authority could not have denied the issuance of Form No. 3 under Kar Vivad Samadhan Scheme, 1998, in favour of the petitioner No. 1 Company. He, therefore, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If the declarant had not availed that benefit and paid the amount determined by the designated Authority on or before 26-3-1999 then, in absence of any provision of condoning delay in making payment late, no fault can be found with the impugned order passed by the Joint Commissioner. If there is specific period of limitation provided for filing the suit sand if the suit is not filed within a period of limitation and if it is filed even on the next date, no Courts have any jurisdiction. Similarly the respondent Authority. In absence of any provision for condoning the delay provided under the Finance Act, has no jurisdiction to issue the Certificate in absence of any provision on the belated payment. 8.It is no doubt true that this is a v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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