https://www.taxtmi.com/caselaws?id=93065 Government dues paid by cheque through the prescribed treasury procedure are treated as paid on the date the cheque is tendered to the authorised bank, provided the cheque is honoured on presentation. The account rules and treasury rules were read harmoniously to apply the relation-back principle, so clearance of the cheque was not the operative date of payment. On that basis, the alleged delay in depositing Inland Air Travel Tax did not survive, and the penalty and interest were set aside in favour of the assessee. en-us Wed, 24 Nov 1999 00:00:00 +0530 Fri, 28 Mar 2014 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93065 Government dues paid by cheque through the prescribed treasury procedure are treated as paid on the date the cheque is tendered to the authorised bank, provided the cheque is honoured on presentation. The account rules and treasury rules were read harmoniously to apply the relation-back principle, so clearance of the cheque was not the operative date of payment. On that basis, the alleged delay in depositing Inland Air Travel Tax did not survive, and the penalty and interest were set aside in favour of the assessee. Case-Laws Customs Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93065