NEWANDRAM AND CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ON getting instructions, the learned standing counsel has stated that as per the provisions of the Kar Vivad Samadhan Scheme, a certificate under S. 90 of the Finance Act was despatched to the petitioner as long back as on 23rd Feb., 1999 and the same has been returned with the postal endorsement "addressee has left". The petitioner may now approach the concerned authority within a week and obtain the order/certificate already issued. The limitation of 30 days will run from the date of receipt of order/certificate from the competent authority. In case the petitioner fails to approach the competent authority within a week, the benefit of this order will not ensure to him. Moreover, as the order could not be served on the petitioner for reasons beyond the control of the Department and the petitioner failed to furnish the proper address for service, we direct payment of interest at the rate of 15 per cent from 1st April, 1999 till the date of payment of tax.

(2.) WITH the above observation, the writ petition is disposed of. No costs.