- (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:- "66. Time for payment of tax.- The tax payable under this Scheme in respect of the voluntarily disclosed income shall be paid by the declarant and the declaration shall be accompanied by proof of payment of such tax. 67. Interest payable by declarant.- (1) Notwithstanding anything contained in section 66, the declarant may file a declaration without paying the tax under that section and the declarant may file the declaration and the declarant may pay the tax within three months from the date of filing of the declaration with simple interest at the rate of two per cent. for every month or part of a month comprised in the period beginning from the date of filing the declaration and ending on the date of payment of such tax and file the proof of such payment within the said period of three months. (2) If the declarant fails to pay the tax in respect of the voluntarily disclosed income before the expiry of three months from the date of filing of the declaration, the declaration filed by him shall be deemed never to have been made under this Scheme."
(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:- "It has since been brought to the notice of your Authorised Representative that you have not deposited the tax in connection with VDIS declaration within prescribed time. Therefore, certificate cannot be issued. It is for your information.";