https://www.taxtmi.com/caselaws?id=306835 Tax paid beyond the Voluntary Disclosure of Income Scheme, 1997 time limit could not be retained where the declaration was deemed never to have been made under section 67(2). Section 70's bar on refund applied only to a valid declaration under the Scheme, not to one rendered void and non-est by default for failure to pay within the prescribed period. In the absence of authority to keep tax paid on such a void declaration, continued retention was contrary to law and Article 265 of the Constitution. The declarant was therefore entitled to refund of the tax paid after the permitted period. en-us Wed, 08 Sep 1999 00:00:00 +0530 Wed, 01 Mar 2023 15:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306835 Tax paid beyond the Voluntary Disclosure of Income Scheme, 1997 time limit could not be retained where the declaration was deemed never to have been made under section 67(2). Section 70's bar on refund applied only to a valid declaration under the Scheme, not to one rendered void and non-est by default for failure to pay within the prescribed period. In the absence of authority to keep tax paid on such a void declaration, continued retention was contrary to law and Article 265 of the Constitution. The declarant was therefore entitled to refund of the tax paid after the permitted period. Case-Laws Income Tax Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306835