R RANGANATHA REDDIAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE writ petition is filed with the following prayers :

(2.) IT is not disputed that the question in hand is covered by the decision of the Supreme Court in Hemalatha Gargya v. CIT and Anr. . The petitioner made an application under the Voluntary Disclosure of Income Scheme, 1997, on 10th Dec., 1997. It was accepted by the Department. Under the scheme, the petitioner was to pay the tax due, namely, Rs. 1,20,000 within a period of three months from the date on which he filed the application. He was, therefore, to make the payment before 10th March, 1998. It is not disputed that he made the last payment only on 12th March, 1998 which was beyond the prescribed period of ninety days. The CIT has accepted the income of the petitioner as Rs. 2,56,410. Ext. P3 is the certificate evidencing the same. The petitioner, therefore, becomes entitled to either refund or adjustment of the third instalment which was paid after the due date, on 12th March, 1998 in terms of the decision referred to above. Learned counsel appearing on behalf of the Revenue would submit that the petitioner ought to approach the CIT, Thiruvananthapuram, and that the said authority can be directed to pass orders on the application of the petitioner for either refund or for adjustment in accordance with the decision of the Supreme Court. Accordingly, the petitioner shall file an application praying for refund or adjustment, as the case may be, of the third instalment, before the CIT, Thiruvananthapuram, within three weeks from today. If such an application is made, the CIT shall pass orders thereon in accordance with the law laid down by the Supreme Court in the decision in Hemalatha Gargya v. CIT and Anr. (supra). The original petition is disposed of as above.