TMI Blog1985 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the Voluntary Disclosure of Income and Wealth Act, 1976 (Central Act 8 of 1976) (" the Act "), which was received by the latter on January 1, 1976. On March 24, 1980, the Commissioner rejected the same refusing to condone the delay in making the same (annexure G). In this petition under article 226 of the Constitution, the petitioner has challenged the order dated March 24, 1980, of the Commissioner and has sought a mandamus to him to condone the delay and treat the same as a valid declaration under the Act. The petitioner has asserted that the declaration forwarded by him on December 30, 1975, by registered post with acknowledgment due though received on January 1, 1976, should be treated as a valid declaration made on the very d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before December 31, 1975. The time specified in section 3 of the Act for making a declaration is an absolute period which cannot be extended or condoned by any one under any circumstance. In the context, the words " make " and " made " occurring in sections 3 and 4 of the Act mean that a declaration under the Act should be filed or presented on or before December 31, 1975, and not beyond that date. On the object of prescribing a limitation, Justice Story in his treatise "Conflict of Laws ", 8th edition, page 794, that has become classical, has stated thus ".. ...... They proceed upon the presumption that claims are extinguished or ought to be held extinguished whenever they are not litigated within the prescribed period. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and assist Sri Sarangan. On any principle, the day on which the declaration was forwarded by post or should have normally been received, if the postal authorities had acted diligently, cannot be construed as the day of making or filing before the Commissioner. Whether a declaration is filed in person or forwarded by post whichever course is adopted, such a declaration must actually be filed or received by the Commissioner on or before December 31, 1975. In Vanivilas Co-operative Sugar Factory Limited v. Union of India [1983] ELT 290 (Kar), this court was not dealing with the exercise of right conferred by the Act and the ratio in that case does not really bear on the point. Whatever be the circumstances in which the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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