Certificate under s 68(2) of Finance Act, 1997 cannot be issued if the assessee fails to deposit tax within the stipulated period provided under the VDIS Scheme

Kalpesh Ratilal Kalathia Vs CIT High Court of Gujarat Special Civil Application No. 3283 of 2001 Harsha Devani and H B Antani, JJ Decided on: 4 March 2011 Counsel appeared: Mr Manish J Shah for the appellant Mrs Mauna M Bhatt for the respondent Judgement Per: Harsha Devani, J: 1.  By this petition under Article 226 of the Constitution of India, the petitioner has challenged the communication dated 5.10.1998 (Exhibit-B to the petition), whereby the petitioner has been informed that since he has not paid the tax as required under section 67(1) of the Finance Act, 1997 (the Ac...