TMI Blog2014 (11) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ly pertains to recovery of the taxes declared, but not paid. This provision has no bearing on the invalidity of declaration when the declarant fails to deposit the taxes as provided in sub-sections (3) and (4) of Section 107. If we interpret Section 110, as urged by the learned counsel for the petitioner, that it encompasses both the cases of delay in depositing the taxes at the first stage of sub-section (3) of Section 107 and second stage of sub-section (4) of section 107, the proviso to sub-section (4) would be rendered wholly redundant. If as suggested, shortfall in the taxes could be accepted after charging interest under Section 110, there was no need to make special proviso for extending time for depositing the remaining of the taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 31, 2013 in the prescribed format. Under sub-section (3) of Section 107, the declarant has to pay not less than 50% of the tax dues so declared under sub-section (1) of Section 107 before December 31, 2013. As per sub-section (4) of Section 107, the remaining part of the tax dues would have to be paid-up by June 30, 2014. Proviso to sub-section (4) of Section 107 provides as under : 107(4) Provided that where the declarant fails to pay said tax dues or part thereof on or before the said date, he shall pay the same on or before the 31st day of December, 2014 along with interest thereon, at such rate as is fixed under section 75 or, as the case may be, section 73B of the Chapter for the period of delay starting from the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994 immediately. Therefore, you are requested to pay up the said amount immediately along with interest and also submit following documents for 2008-09 onwards for necessary verification by the undersigned within one week of receipt of this letter :- (i) Balance Sheet (ii) P/L Account (iii) ST-3 Returns, if filed (iv) Bank Statements. 3. It is this communication that the petitioner has challenged in this petition. Thus, admitted facts are that there was a shortfall in depositing 50% of the tax dues by the cut off date of December 31, 2013. As we have noticed that the scheme requires a declarant to deposit 50% of the tax dues latest by December 31, 2013, the remaining 50% would have to be paid latest by Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for waiving or relaxing the condition of depositing 50% tax dues flowing from Section 107. It would not be possible for this Court to exercise writ jurisdiction to direct the authority, in plain terms, which the statutory provision does not permit. 7. Coming to the second contention, the scheme envisages depositing tax dues in two stages. Only after the taxes are fully deposited stage-wise that the declaration under Section 107 would be accepted. Section 110 only pertains to recovery of the taxes declared, but not paid. This provision has no bearing on the invalidity of declaration when the declarant fails to deposit the taxes as provided in sub-sections (3) and (4) of Section 107. If we interpret Section 110, as urged by the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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