3578-17-wp=.doc IN HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 3578 OF 2017 Nandu Atmaram Wajekar Petitioner v/s. Union of India through Ministry of Finance, through Principal Commissioner of Income Tax 2 Thane .. Respondent Mr. Shirin Shaikh i/b Raval Shah & Co. for petitioner Mr. Suresh Kumar for respondent CORAM : M.S. SANKLECHA & S.C. GUPTE, J.J. DATED : 5 th APRIL, 2017 P.C. 1. This petition under Article 226 of Constitution of India seeks direction to Principal Commissioner of Income Tax, Thane to accept sum of Rs.1.19 crores being amount of 25% tax payable by petitioner on declared undisclosed income under Income Declaration Scheme, 2016 even after specified date to make payment. 2. petitioner had on 30th September, 2016 filed declaration under Income Declaration Scheme, 2016 (part of Finance Act, Uday S. Jagtap 1 of 3 ::: Uploaded on - 07/04/2017 ::: Downloaded on - 11/04/2017 11:52:03 ::: 3578-17-wp=.doc 2016) declaring total undisclosed income of Rs.11.59 crores for Assessment Years 2014 and 2015 determining total tax payable (including penalty) thereon at Rs.5.21 crores. In terms of Notification issued under Section 183 of Income Declaration Scheme, petitioner is required to pay 25% of tax payable on or before 30th November, 2016, further amounts payable on or before 31 st March, 2017 and 30th September, 2017. petitioner has failed to pay tax which he was obliged to pay before 30th November, 2016. 3. petitioner's grievance is that he was unable to deposit amount of Rs.1.19 crores being 25% which he was required to deposit before 30th September, 2017 under Income Declaration Scheme, 2016 in view of demonetization of Rs.500/ and Rs.1000/ currency notes on 8th November, 2016. Thus, he seeks direction to respondent Revenue to now accept Rs.1.19 crores which he was unable to deposit on or before 30th November, 2016. 4. We asked learned Counsel appearing for petitioner whether there is any provision under Scheme or in Rules made thereunder, which would permit Authorities acting under Scheme to accept payment made consequent to declaration filed Uday S. Jagtap 2 of 3 ::: Uploaded on - 07/04/2017 ::: Downloaded on - 11/04/2017 11:52:03 ::: 3578-17-wp=.doc under Scheme even after specified date to make part payment of tax has passed. We were informed there is no such provision. Therefore, direction sought from us is that Commissioner of Income Tax, Thane act dehors provisions of Income Declaration Scheme, 2016. We will not issue any such directions as Authorities are obliged to act in accordance with Income Declaration Scheme, 2016 which is part of Finance Act, 2016. 5. It must be borne in mind that Scheme was optional, dates of payment were known at time of filing declaration and above all it is facility which has been made available to parties who have failed to disclose their income and pay appropriate tax under Income Tax Act, 1961, to come clean. In above view, we see no reason to exercise our extraordinary writ jurisdiction in these facts. 6. Accordingly, Petition is dismissed. No order as to costs. (S.C. GUPTE, J.) (M.S. SANKLECHA, J.) Uday S. Jagtap 3 of 3 ::: Uploaded on - 07/04/2017 ::: Downloaded on - 11/04/2017 11:52:03 ::: NanduAtmaramWajekar v. UnionofIndiathrough MinistryofFinance,through ThePrincipalCommissionerofIncome-tax-2, Thane