Condonation of delay for D-3 filing permits short administrative extensions to accept late declarations. Collectors are empowered to condone delays in filing D-3 declaration where filing is required by statute or executive instruction, applying a uniform short maximum period; amendments to specified rules extend this condonation power and prior relaxations are to be conformed to the same limited discretionary framework, with earlier instructions superseded and field formations to be informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Condonation of delay for D-3 filing permits short administrative extensions to accept late declarations.
Collectors are empowered to condone delays in filing D-3 declaration where filing is required by statute or executive instruction, applying a uniform short maximum period; amendments to specified rules extend this condonation power and prior relaxations are to be conformed to the same limited discretionary framework, with earlier instructions superseded and field formations to be informed.
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