The assessee failed to make payment of the third instalment under the Income Declaration Scheme, 2016 within the due date but however in view of the amendment by the Finance Act, 2019 to the provisions of the scheme where interest is payable under the scheme for late payment and the due date extended, the single judge dismissed the petition is to examine afresh whether the scheme is applicable to the applicant,  since the payment was made before the cut off date stipulated after amendment.  The assessee was directed to make a fresh representation before the Competent Authority .