Petitioner instructed to file refund application within three weeks per Supreme Court ruling.

The court directed the petitioner to file an application for refund or adjustment of the third instalment with the CIT, Thiruvananthapuram, within three weeks, as per the law laid down by the Supreme Court. The petitioner's entitlement to a refund or adjustment of the delayed payment was acknowledged, and specific instructions were given for further proceedings in accordance with legal provisions and judicial precedents. The original petition was disposed of, providing a clear path for resolution.

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Issues:
1. Interpretation of the Voluntary Disclosure of Income Scheme and Finance Act, 1997 for payment under the scheme.
2. Acceptance of the third instalment payment made after the prescribed period.
3. Entitlement to refund or adjustment of the third instalment.
4. Authority to pass orders on refund or adjustment application.
5. Disposal of the original petition.

Analysis:
1. The petitioner filed a writ petition seeking interpretation of the Voluntary Disclosure of Income Scheme and Finance Act, 1997 regarding the payment offered towards the third instalment under the scheme. The petitioner requested a declaration that the payment made was regular and proper, entitling them to a certificate covering the entire disclosure. The court noted that the petitioner's last payment was made after the prescribed period, and the income was accepted as a certain amount. The court referred to a Supreme Court decision and directed the petitioner to file an application for refund or adjustment of the third instalment with the CIT, Thiruvananthapuram, within three weeks, as per the law laid down by the Supreme Court.

2. The issue of accepting the third instalment payment made after the prescribed period was addressed by the court. The petitioner had made the payment beyond the stipulated ninety days, which was a requirement under the Voluntary Disclosure of Income Scheme. The court acknowledged that the petitioner was entitled to either a refund or adjustment of the third instalment payment, considering the delay in payment. The court directed the petitioner to approach the CIT, Thiruvananthapuram, for necessary orders on the refund or adjustment application.

3. The court discussed the entitlement of the petitioner to a refund or adjustment of the third instalment payment. As the payment was made after the due date, the petitioner was considered eligible for either a refund or adjustment. The court instructed the petitioner to file an application with the CIT, Thiruvananthapuram, within three weeks to seek the refund or adjustment, based on the provisions of the Voluntary Disclosure of Income Scheme and the Supreme Court decision referenced in the judgment.

4. Regarding the authority to pass orders on the refund or adjustment application, the court directed the petitioner to submit the application to the CIT, Thiruvananthapuram, within the specified timeline. The court emphasized that the CIT should process the application and make a decision in accordance with the legal principles established by the Supreme Court in a specific case. By providing clear instructions to the petitioner and the CIT, the court ensured a proper resolution of the matter in line with the applicable laws and judicial precedents.

5. The original petition was disposed of by the court after addressing all the issues raised by the petitioner. The court's decision provided a clear path for the petitioner to seek a refund or adjustment of the third instalment payment, ensuring compliance with the relevant legal provisions and judicial interpretations. The judgment concluded with the disposal of the petition in light of the directions given to the petitioner for further action in the matter.

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