https://www.taxtmi.com/caselaws?id=12526 A beneficial tax settlement scheme may be construed liberally where a declarant makes a bona fide attempt to pay within time and cures only a marginal delay on the next working day. The Bombay HC accepted a two-day delay under section 90(2) of the Kar Vivad Samadhan Scheme, 1998, because the petitioner tried to deposit the amount on the last date, could not do so at the department, and paid through a nationalised bank immediately after. The rejection of the declaration was set aside and the clearance certificate was held to be payable, as the explanation was genuine and no prejudice to the Revenue was shown. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 19 May 2009 18:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12526 A beneficial tax settlement scheme may be construed liberally where a declarant makes a bona fide attempt to pay within time and cures only a marginal delay on the next working day. The Bombay HC accepted a two-day delay under section 90(2) of the Kar Vivad Samadhan Scheme, 1998, because the petitioner tried to deposit the amount on the last date, could not do so at the department, and paid through a nationalised bank immediately after. The rejection of the declaration was set aside and the clearance certificate was held to be payable, as the explanation was genuine and no prejudice to the Revenue was shown. Case-Laws Income Tax Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12526