1998 (1) TMI 48

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....n, the petitioner has sought for very many reliefs (12 in number) which can broadly be classified into two categories. Partly the reliefs sought for are personal to the petitioner and partly (the major part thereof) appears to be styled as pro bono publico laying challenge to the vires of the Voluntary Disclosure of Income Scheme, 1997. We have heard the petitioner who has argued the petition i....

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....rom the vice of gross delay and laches and cannot be entertained. The Scheme was introduced by the Finance Act, 1997. It was given effect to from July 1, 1997. The Scheme came to an end on December 31, 1997. The petition was filed on December 27, 1997. It was defectively filed and hence returned for rectifying the objections pointed out by the office whereafter it was filed on January 3, 1998, and....