TMI Blog1999 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the tax as computed under the said declaration on 31st March, 1998 and sought for the issuance of a certificate under the scheme. However, the said payment of tax was beyond the prescribed period under the scheme as there was a delay of one day. since the declaration was filed on 27th Dec., 1997, the tax had to be paid by the declarant within a period of three months from the date of declaration along with simple interest at 2 per cent per month as provided under s. 67 of the scheme. Therefore, the respondents declined to grant the certificate under s. 67(2) of the scheme in view of the delay in payment of the tax. Thereupon, the petitioner sought for the refund of the tax paid under the scheme as the declaration as has been filed is de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncealed income. The scheme is a self-contained one providing the procedure. Therefore, one has to look into the provisions contained therein for any situation arising on the facts. Sec. 65 contemplates the filing of a declaration for any assessment year with all the particulars in the form specified therein. Sec. 66 contemplates the proof of payment of tax to be accompanied along with the declaration. However, s. 67 provides for the payment of tax at a later stage not beyond the period of three months from the date of declaration with simple interest at the rate of 2 per cent per every month or part of a month and further, s. 67(2) of the scheme treats a declaration as no declaration if the tax is not paid within the said three months. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of tax at a later stage not beyond three months from the date of filing the declaration with interest. Further, sub-s. (2) of s. 67 stresses upon the mandatory requirement of payment of tax within the outer limit of time and in the event of any such non-payment of tax, the declaration shall be deemed never to have been made under the scheme, i.e., it will be non est. Sec. 70 of the scheme contemplates that no amount of tax paid in pursuance of a declaration shall be refundable under any circumstances. Necessarily, it would only mean that the expression 'declaration' used in s. 70 should be a declaration as contemplated by s. 66 r/w s. 67(1) of the scheme. When the very scheme contemplates that a declaration without payment of tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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