TMI Blog2000 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent that the tax due having not been paid within the time limit of three months specified under section 67(1) of the Voluntary Disclosure of Income Scheme, 1997, the declaration filed by her is treated as non est and "lodged". The petitioner seeks a declaration that the action of the first respondent in refusing to condone the delay of 16 days in paying the tax under the said scheme is illeg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of the Punjab and Haryana High Court in Kamal Sood v. Union of India [2000] 241 ITR 567. It is contended by learned standing counsel that the time limit prescribed under the Scheme should be strictly adhered to and there is no provision for condonation of delay. Learned standing counsel has relied on the decision of a Division Bench of this court to which one of us was a party---W. P. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by any objective standard that the tax could not be paid by the petitioner for the reasons beyond her control. The only reason given in the affidavit is that she was not in a position to mobilise the resources. Such explanation which is in the vaguest possible terms cannot be a ground at all to seek condonation of delay assuming that such power to condone the delay inheres with the competent a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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