https://www.taxtmi.com/caselaws?id=12056 A statutory declaration under the Kar Vivad Samadhan Scheme was valid only if it reached the designated authority within the prescribed period; mere posting before the cut-off date was insufficient. Section 88 of the Finance (No. 2) Act, 1998 required actual making of the declaration to the authority, and section 3(a) of the Indian Post Office Act, 1898 supported the distinction between dispatch and delivery. The declarant had to ensure timely receipt, so the date of posting alone could not prove compliance. The declaration was therefore time-barred and invalid. en-us Mon, 13 Jan 2003 00:00:00 +0530 Tue, 16 Feb 2010 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12056 A statutory declaration under the Kar Vivad Samadhan Scheme was valid only if it reached the designated authority within the prescribed period; mere posting before the cut-off date was insufficient. Section 88 of the Finance (No. 2) Act, 1998 required actual making of the declaration to the authority, and section 3(a) of the Indian Post Office Act, 1898 supported the distinction between dispatch and delivery. The declarant had to ensure timely receipt, so the date of posting alone could not prove compliance. The declaration was therefore time-barred and invalid. Case-Laws Income Tax Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12056