https://www.taxtmi.com/caselaws?id=11239 Section 90(2) of the Kar Vivad Samadhan Scheme, 1998 requires payment of the determined amount within the prescribed thirty-day period. The time limit is mandatory because the special fiscal scheme uses the word "shall" and permits no equitable or judicial extension. Payment made after that period does not entitle a declarant to the statutory certificate, and a writ of mandamus cannot compel its issuance contrary to the Scheme. Rejection of special leave petitions in other matters does not affirm the underlying views. Strict compliance governs fixed payment deadlines under special fiscal settlement schemes. en-us Wed, 07 Jan 2004 00:00:00 +0530 Mon, 03 Aug 2009 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11239 Section 90(2) of the Kar Vivad Samadhan Scheme, 1998 requires payment of the determined amount within the prescribed thirty-day period. The time limit is mandatory because the special fiscal scheme uses the word "shall" and permits no equitable or judicial extension. Payment made after that period does not entitle a declarant to the statutory certificate, and a writ of mandamus cannot compel its issuance contrary to the Scheme. Rejection of special leave petitions in other matters does not affirm the underlying views. Strict compliance governs fixed payment deadlines under special fiscal settlement schemes. Case-Laws Income Tax Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11239