Law:

Section:

Section 90 of the Finance Act, 1998 - Kar Vivad Samadhan Scheme - Assessee filed declaration under Kar Vivad Samadhan Scheme - Commissioner determined amount payable under section 88(1) - Assessee paid said amount after 30 days period prescribed in section 90(2) - Whether in absence of any provision for condoning delay in making payment late, assessee-declarant would not be entitled to benefit of full and final settlement of tax arrears certificate - Held, yes FACTS A Kar Vivad Samadhan Scheme, 1998, came into force with effect from 1-9-1998 providing one time offer by the Government for quick and easy settlement of tax dues, outstanding in various categories of pending cases, by offering substantial benefit to the assessees. The assessee-company in order to take advantage of the scheme filed declaration form as provided under section 90(1). The Commissioner by his order dated 19-2-1999 determined the amount as payable under section 88(1) and declarant was supposed to make payment within 30 days of the passing of the order. However, the assessee paid the amount belatedly i.e., on 30-3-1999. The Commissioner by his communication informed the assessee that since it had not paid the sum payable under the scheme, it was not eligible for full and final settlement of tax arrears certificate under the scheme. The assessee made representations to the Commissioner but same remained unreplied. On writ : HELD Bare reading of section 90(2) would show that within a period of 30 days from the date of certificate/order issued by the Designated Authority, the declarant was required to make the payment as determined by the Designated Authority. The certificate/order was issued by the Designated Authority in the instant case on 19-2-1999 and the declarant was required to pay within 30 days from the date of certificate, i.e., by 21-3-1999. Assuming that 30 days period was to start from the date of receipt of said order and the said order was received by assessee-company on 24-2-1999, then the last day would be 26-3-1999. If the declarant had not availed that benefit and not paid the amount determined by the Designated Authority on or before 26-3-1999, then, in absence of any…

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