Kuzhanthai Velu Ragothaman Vs Chairman, CBDT (Madras High Court)
The petitioner has applied under the Income Declaration Scheme, 2016 (IDS, 2016). Admittedly, he has not paid the entire dues as per the scheme, but he has paid a major portion of it, i.e., 94%. The petitioner has given a representation on 17.10.2022 to the respondent, seeking to condone the delay in paying the balance amount together with interest. The petitioner seeks for early disposal of the said representation in this Writ Petition.
2. Heard, Mr. Waraon and Sai Rams, learned counsel for the petitioner and Mr. R. S. Balaji, learned Standing Counsel assisted by Mrs. S. Hemalatha, learned Junior Standing Counsel appearing for the respondents.
3. No prejudice would be caused to the respondents, if the aforementioned representation dated 17.10.2022 sent by the petitioner is considered on merits and in accordance with law within a time frame to be fixed by this Court.
4. For the foregoing reasons, this Court directs the first respondent to pass final orders on merits and in accordance with law on the petitioner’s representation dated 17.10.2022, seeking to condone the delay in paying the balance amount together with interest under the Income Declaration Scheme, 2016 within a period of twelve weeks from the date of receipt of a copy of this order.
5. With the aforementioned directions, this Writ Petition is disposed of. No Costs. Consequently, the connected Writ Miscellaneous Petition is closed.
