Assessee filed declaration in Form 1 giving particulars of tax arrears and amounts payable in respect of pending income tax dispute for relevant assessment year .  Revenue issued Form 3 determining amounts payable as 14.04 lakhs (if paid on or before 31-3-2021) and Rs.16.26 lakhs (if paid after 31-3-2021) Accordingly, assessee paid amount of Rs.14.04 lakhs on 12-10-2021. However, assessee received a communication that her declaration was null and void as there was delay in filing of Form-4 and last date for payment of tax extended upto 31-10-2021 had also lapsed .  Thereafter, assessee received another communication rejecting assessee’s declaration with new reason that assessee ought to have paid Rs. 16.26 lakhs since such payment was made after 30-9-2021 . On writ the assessee contended that   in response to revised Form 3 made payment of disputed tax determined within 15 days in Form 4 and  also payment made on 12-10-2021 was acknowledged by revenue .  Requirement of paying an additional amount was informed to assessee only by communication dated 1-4-2022, long after the extended date of 31-10-2021 had lapsed  . Allowing the petition the Court held that   fact revenue should have either accepted assessee’s payment made within 15 days from receipt of Form 3 or at least informed assessee that she was required to pay an additional amount on or before 31-10-2021 .Since assessee determined amount payable under VsV Act correctly but had to struggle to get revenue’s determination corrected,  communications rejecting assessee’s declaration is  to be quashed .  The Revenue is directed to accept the declaration , subject to making the payment within 21 days .  (AY. 2017 -18 )