https://www.taxtmi.com/caselaws?id=11239 The Kar Vivad Samadhan Scheme, 1998 was treated as a special fiscal scheme requiring strict compliance with the thirty-day payment period in section 90(2). The use of "shall" was read as mandatory, so courts could not relax the statutory deadline or direct issue of a certificate where payment was made late. The authority was therefore correct in declining the benefit after delayed payment, and equitable or mandamus-based relief contrary to the Scheme was unavailable. The article also notes that refusal of special leave in other matters does not amount to affirmation of those decisions, and it preferred the strict-compliance line of authority. 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 The Kar Vivad Samadhan Scheme, 1998 was treated as a special fiscal scheme requiring strict compliance with the thirty-day payment period in section 90(2). The use of "shall" was read as mandatory, so courts could not relax the statutory deadline or direct issue of a certificate where payment was made late. The authority was therefore correct in declining the benefit after delayed payment, and equitable or mandamus-based relief contrary to the Scheme was unavailable. The article also notes that refusal of special leave in other matters does not amount to affirmation of those decisions, and it preferred the strict-compliance line of authority. Case-Laws Income Tax Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11239