Exit clearance pending Form 30B: Court allowed limited time for compliance and issuance of the certificate.

A business visa holder sought a further extension of stay and exit clearance pending issuance of the No Objection Certificate in Form 30B by the Income Tax Department. The employer had already filed the undertaking in Form 30A, and the Leave India Notice required production of Form 30B before departure. The Department stated that, on appearance of the petitioner and the company with the required documents and undertakings, the certificate would be issued expeditiously. The Court directed appearance before the Department, submission of the necessary documents, and granted limited time for issuance of Form 30B and completion of departure formalities, subject to compliance.

---

---

Issues: Whether the petitioner was entitled to a further extension of stay and exit clearance pending issuance of the No Objection Certificate in Form 30B by the Income Tax Department.

Analysis: The petitioner had entered India on a business visa and his employer had filed the undertaking in Form 30A, while the Leave India Notice required production of Form 30B before departure. The Income Tax Department indicated that upon appearance of the petitioner and the company and furnishing of the requisite documents and undertakings, the certificate would be issued expeditiously. In these circumstances, the Court directed appearance before the Department, required submission of the necessary documents, and granted time for issuance of the certificate and for arranging departure.

Conclusion: The petitioner was granted limited relief by way of extension of the exit clearance period and directions for issuance of Form 30B, subject to compliance before the Income Tax Department.

---