2011 (3) TMI 1431

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....losure of Income within the stipulated time, his declaration furnished under section 65(1) of the Act, is treated as being never to have been filed under the Scheme and refusing to issue the certificate under section 68(2) of the Act.   2. The petitioner filed a declaration on 22.12.1997, disclosing income of Rs.4,74,584/- for assessment years 1969-70, 1989-90 and 1990-91. Under section 64 of the Act, the declaration in accordance with the provisions of section 65 was required to be filed on or before 31.12.1997. Section 65 of the Act made provision for the particulars to be furnished in the declaration. Section 66 of the Act which prescribed the time for payment of tax under the Scheme laid down that the tax payable under the Schem....

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....ioner, therefore, represented to the Board to accept the declaration. Despite various reminders, the last being dated 21.4.2001, since nothing was heard from the Board one way or the other, the petitioner approached this Court by way of present petition challenging the above referred communication.   4. Various other contentions have been raised in the petition. However, in the light of what follows, it is not necessary to refer to the same.   5. Heard Mr. Manish Shah, learned advocate for the petitioner and Mrs. Mauna Bhatt, learned Standing Counsel for respondent authority.   6. It is an agreed position between the parties that the controversy involved in the present case is no longer res integra as the same stands....

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.... this meaning. There is nothing in the language of the provisions of the scheme which would justify such a departure. On the other hand, the provisions of section 67(2) make it abundantly clear that if the declarant fails to pay the tax within the period of three months as specified, the declaration filed shall be deemed never to have been made under the scheme. In other words, the consequences of non-compliance with the provisions of section 67(1) relating to the payment have been provided. It is well-settled that when consequences of the failure to comply with the prescribed requirement is provided by the statute itself, there can be no manner of doubt that such statutory requirement must be interpreted as mandatory (see Maqbul Ahmad v. O....