Income Declaration Scheme timing rules barred belated tax payment, and writ relief could not extend the prescribed deadline.

The Income Declaration Scheme, 2016 did not permit acceptance of the first instalment after the specified due date, because the payment schedule was fixed in advance and the authority had to act strictly within the scheme framed under the Finance Act, 2016. In the absence of any enabling provision, the writ court would not direct the tax authority to act outside the scheme or use extraordinary jurisdiction to extend the time for payment. The request for acceptance of the delayed instalment was rejected.

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Issues: Whether a writ court could direct the tax authority to accept belated payment of the first instalment of tax under the Income Declaration Scheme, 2016 after the specified due date.

Analysis: The scheme contained no provision permitting acceptance of payment beyond the specified date. The payment schedule was known when the declaration was filed, and the authority was bound to act within the scheme framed under the Finance Act, 2016. In the absence of any enabling provision, the Court declined to direct the authority to act dehors the scheme or to invoke extraordinary writ jurisdiction to grant the requested relief.

Conclusion: The request for acceptance of delayed payment was rejected.

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