https://www.taxtmi.com/caselaws?id=35640 A certificate issued under section 8(2) of the Voluntary Disclosure of Income and Wealth Act, 1976, was treated as final once the declaration was accepted, tax was paid, and the required investment was made. The Act contained no express power of review, rectification, or cancellation after issuance, and the certificate carried quasi-judicial finality with consequences such as the bar on refund under section 10. Section 21 of the General Clauses Act could not be used to imply a withdrawal power where the special statute's scheme did not support it. Re-examination of whether the declaration fell within section 3 after issuance of the certificate was impermissible. en-us Mon, 20 Jul 1981 00:00:00 +0530 Mon, 15 Mar 2010 16:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35640 A certificate issued under section 8(2) of the Voluntary Disclosure of Income and Wealth Act, 1976, was treated as final once the declaration was accepted, tax was paid, and the required investment was made. The Act contained no express power of review, rectification, or cancellation after issuance, and the certificate carried quasi-judicial finality with consequences such as the bar on refund under section 10. Section 21 of the General Clauses Act could not be used to imply a withdrawal power where the special statute's scheme did not support it. Re-examination of whether the declaration fell within section 3 after issuance of the certificate was impermissible. Case-Laws Income Tax Mon, 20 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35640