K. Dilip Kumar Vs. Assistant Commissioner of Income Tax

counsels: c. kochunni nair and dale p. kurian, for the assessee p. k. ravindranatha menon, for the revenue in the kerala high court j. b. koshy, j. - karnataka motor vehicles taxation act, 1957. exemption from tax; [m. ramachandran, k. padmanabhan nair & s.siri jagan, jj] kerala motor vehicles taxation act, 1976 held, exemption from tax in respect of vehicles under detention for non-payment of tax under section 11, can be claimed provided owner gives intimation to r.t.o., regarding non-user of vehicle in accordance with section read with rule 10 by filing form g. moreover, when motor vehicles tax is compensation in lieu of user of public road. further, on the same reasoning benefit of refund of tax under section 6 also can be claimed. - the petitioner applied for the benefit of 'kar vivad samadhan scheme' for the payments due for the accounting year 1992-93. admittedly, the petitioner failed to pay the amount required as per the scheme within the time-limit. ' there is no provision in the scheme for condonation of delay, kar vivad samadhan scheme' like 'voluntary disclosure of income scheme' is a self-contained scheme. to get the best of income, tax due and payable should be paid within time......failed to pay the amount required as per the scheme within the time-limit. in paragraph 6 of the original petition, it is stated as follows:'6. so the balance outstanding as on 31-3-1998 in the year in question was reduced from rs. 4,43,452 to an amount of rs. 3,02,239 due to the fact that the coverage under the scheme is provided. but due to reasons, the petitioner could not pay the above amount within 30 days directed. the above amount as a whole was paid into state bank of travancore, kollam, on 25-3-1999. there has been a delay of 18 days which was caused due to financial stringency and paucity, a phenomenon which was beyond the control of the petitioner.'there is no provision in the scheme for condonation of delay, 'kar vivad samadhan scheme' like 'voluntary disclosure of income scheme' is a self-contained scheme. to get the best of income, tax due and payable should be paid within time. there is no ground to condone delay beyond the time permitted in the scheme. in the absence of special penalty provisions, the respondents cannot condone the delay in making payment as per the scheme and extend the benefit of the scheme against the terms of the scheme itself. even if there is power to condone delay, the reasons stated for not paying the amount within time and for the delay are not sufficient. in the above circumstances, the petitioner's contention in this aspect cannot be considered. in this connection, i refer to the decisions in vyshnavi appliances (p) ltd. v. cwt : [2000]243itr101(ap) , in kamal sood v. union of india and in hemalatha gargya v. cit : [2000]244itr143(ap) .2. admittedly, there is delay in paying the amount as per the scheme. therefore, the petitioner cannot get any declaration from this court that the petitioner is entitled to the benefit of kar vivad samadhan scheme, 1998. however, i direct the second respondent to dispose of ext.p2 appeal expeditiously.the original petition is disposed of accordingly.