Finality of voluntary disclosure certificate prevents later withdrawal absent express statutory power

A certificate issued under section 8(2) of the Voluntary Disclosure of Income and Wealth Act, 1976, was treated as final once the declaration was accepted, tax was paid, and the required investment was made. The Act contained no express power of review, rectification, or cancellation after issuance, and the certificate carried quasi-judicial finality with consequences such as the bar on refund under section 10. Section 21 of the General Clauses Act could not be used to imply a withdrawal power where the special statute's scheme did not support it. Re-examination of whether the declaration fell within section 3 after issuance of the certificate was impermissible.

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Issues: Whether the Commissioner had authority to withdraw the certificate issued under section 8(2) of the Voluntary Disclosure of Income and Wealth Act, 1976, and whether section 21 of the General Clauses Act could be invoked to sustain such withdrawal.

Analysis: The declaration was accepted, tax was paid, the required investment was made, and the certificate under section 8(2) was issued after consideration of the material placed before the Commissioner. The Act contained no provision conferring a power of review, rectification, or cancellation of a certificate once issued. The issuance of the certificate was treated as a quasi-judicial act with final legal consequences under the Scheme, including the bar against refund under section 10 of the Act. Section 21 of the General Clauses Act could not be used to create an implied power of withdrawal where the scheme and object of the special Act did not support such a power. Re-examining whether the declaration fell within the clauses of section 3 after issuance of the certificate was held impermissible.

Conclusion: The Commissioner had no jurisdiction to withdraw the certificate, and the impugned cancellation order was invalid.

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