TMI Blog2021 (7) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... f the scheme, the determined amount of ₹ 45,09,357/- was required to be paid by thirty days from 31/1/2020. The national lock-down because of COVID-19 was announced sometime on 23/3/2020. The reason put forward by Shri Nagpure that the petitioner was disabled to pay the requisite amount because of the pandemic is, therefore, unsustainable. Even otherwise, considering the pandemic, there were further extensions one till 31/3/2020 and then again till 30/6/2020. Such extensions must be treated to be actions taken to facilitate payment by the declarant, who had sought to avail of the benefits under the scheme. There being no extension beyond 30/6/2020, the writ court has no competence to add to or alter the terms of the scheme to ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiring the petitioner to pay ₹ 45,09,357/- having been issued on 31/1/2020, the petitioner had thirty days time since then to pay the determined amount electronically. For reasons with which we are not too concerned here, the petitioner could not pay by thirty days from 31/1/2020. From the materials on record, we find that the period for making payment was initially extended up to 31/3/2020 and lastly upto 30/6/2020. Annexure R-2, being a letter dated 19/10/2020 of the Joint Commissioner (Tech), may be referred to in this connection. The petitioner having failed to deposit ₹ 45,09,357/- before 30/6/2020, the statement prepared by the Designated Committee lapsed. 3) Four months after such lapsing, the petitioner presented thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) was rendered by the Supreme Court. However, in our view, nothing substantial turns on such response. It is indeed true that the scheme provided a one-time window for a party like the petitioner to avail the benefits envisaged therein. The statement of the Designated Committee is dated 31/1/2020. As per the terms of the scheme, the determined amount of ₹ 45,09,357/- was required to be paid by thirty days from 31/1/2020. The national lock-down because of COVID-19 was announced sometime on 23/3/2020. The reason put forward by Shri Nagpure that the petitioner was disabled to pay the requisite amount because of the pandemic is, therefore, unsustainable. Even otherwise, considering the pandemic, there were further extensions one till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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