https://www.taxtmi.com/caselaws?id=11728 Payment of the settlement amount under the Kar Vivad Samadhan Scheme, 1998 by cheque within the prescribed 30-day period satisfied the statutory time limit where the cheque was later honoured. A cheque, unless dishonoured, operates as payment from the date of delivery rather than the date of encashment. On that basis, the statutory payment obligation under the scheme was treated as complied with in time, and entitlement to the scheme benefit was upheld. en-us Tue, 02 Apr 2002 00:00:00 +0530 Sat, 06 Feb 2010 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11728 Payment of the settlement amount under the Kar Vivad Samadhan Scheme, 1998 by cheque within the prescribed 30-day period satisfied the statutory time limit where the cheque was later honoured. A cheque, unless dishonoured, operates as payment from the date of delivery rather than the date of encashment. On that basis, the statutory payment obligation under the scheme was treated as complied with in time, and entitlement to the scheme benefit was upheld. Case-Laws Income Tax Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11728