GAURAV BANSAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners in these three writ petitions are the assessees under the Income Tax Act, 1961 ('the Act of 1961'); and are closely related to each other inasmuch as the petitioners of CWP Nos. 1850/2001 and 1852/2001 are the sons of the petitioner of CWP No. 1851/2001. The identical nature grievance of the petitioners in these writ petitions is against rejection of the respective declaration made under the Voluntary Disclosure of Income Scheme, 1997 ('the Scheme'/'VDIS') for want of timely payment of the tax payable in respect of the voluntarily disclosed income; and against the consequent proceedings under Section 148 of the Act of 1961. Hence, these petitions, proceeding on similar nature facts and involving identical issues, have been considered together; and are taken up for disposal by this common order.

(2.) In brief, the relevant facts and the background aspects of the matter are as follows: In the Finance Act, 1997 ('the Act of 1997'), the said disclosure Scheme, VDIS, was announced that was to remain in force until the 31 st day of December 1997; and provided for voluntary disclosure of income and consequential recovery of tax from the concerned assessee. Sections 66 and 67 of the Act of 1997, particularly those relating to the time for payment of tax under the Scheme, being relevant for the present purpose, could be taken note of as under:-

(3.) Each of the petitioners, considering himself entitled to the benefit of the said Scheme, filed the requisite declaration before the Deputy Commissioner of Income Tax, Circle Jodhpur for the assessment years 1994-95, 1995-96 and 1996-97 on 30.12.1997; but each one of them deposited the tax payable for such declaration only on 31.03.1998. The petitioners were informed by the identical nature communications dated 28.05.1999 that the tax having not been deposited in connection with the VDIS declaration within prescribed time, the necessary certificate could not be issued. The contents of the said communication dated 28.05.1999 read as under:-