TMI Blog1999 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... e declaration under the Voluntary Disclosure of Income Scheme, 1997, has been "treated as non-est". A few facts may be noticed. The Government of India had introduced the Voluntary Disclosure of Income Scheme, 1997. Under this scheme a person was entitled to make the declaration of the income by December 31, 1997. Thereafter, under section 67 of the scheme, the tax and interest, etc., if any, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to the respondent, there was a delay of three days. On this account, the declaration made by the petitioner has been treated as non-est. The petitioner claims that the delay had occurred on account of reasons totally beyond her control. Under the circular dated September 3, 1998, the authority has the discretion to extend the period. In the present case also the discretion should have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a month" had to be made. Still further, it is clear to us that since the declaration could have been made on or before December 31, 1997, the last date for deposit of tax along with interest would expire on March 31, 1998. We may also add that the provisions of a taxing statute are normally construed liberally and, if possible, in favour of the assessee. Added to all this is the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of declaration. If the 90th day happens to be a bank holiday, payment on the 91st day being the next working day would be valid. Thus, it is clear that section 67 does not embody a totally inflexible rule. When things are beyond the control of the citizen, certain moving space is normally allowed. This is precisely what the petitioner is wanting in the present case. Taking the totality of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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