https://www.taxtmi.com/caselaws?id=22128 A delayed wealth-tax return filed after the statutory due date did not count as a return furnished under section 14 for the purpose of excluding a declarant from the voluntary disclosure scheme. The Ordinance applied where the taxpayer had failed to furnish a timely return and no notice under section 14 or section 17 had been served before the declaration. Construing the scheme liberally to advance disclosure of undisclosed wealth, the declaration under section 15 was valid and the later assessment orders and penalty notice could not stand. en-us Mon, 29 Apr 1991 00:00:00 +0530 Mon, 07 Dec 2009 12:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22128 A delayed wealth-tax return filed after the statutory due date did not count as a return furnished under section 14 for the purpose of excluding a declarant from the voluntary disclosure scheme. The Ordinance applied where the taxpayer had failed to furnish a timely return and no notice under section 14 or section 17 had been served before the declaration. Construing the scheme liberally to advance disclosure of undisclosed wealth, the declaration under section 15 was valid and the later assessment orders and penalty notice could not stand. Case-Laws Wealth-tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22128