Petitioner challenged the constitutional validity of the provision as regards payment of tax within 30 days from the passing of the order. Court held that S. 90(2) of the Finance Act, 1998 was amended on 12/05/2000 by the Finance Act, 2000 with retrospective effect from 01/09/1998. The amendment was to substitute the words “within 30 days from passing of an order” with the words “within 30 days from the receipt of the order passed by the designated authority“. The amended Act provided that the substituted provision of section 90(2) shall be deemed to have been substituted with effect from 01/09/1998. In view of the retrospective amendment to section 90(2) of the Finance Act, 1998, the provision would now at all times read as under:-

“The declarant shall pay, the sum determined by the designated authority within 30 days from the receipt of an order passed by the designated authority and intimate the fact of such payment to the designated authority alongwith proof thereof and the designated authority shall thereupon issue the certificsate to the declarant”

In view of the above retrospective amendment, the petitioners challenge to the constitutional validity of section 90(2) of the Finance Act, 1998 does not survive. So also, in view of the above amendment, the period of 30 days has to be computed not from the date of the passing of the order by the designated authority on 15/02/1999, but the period of 30 days has to be computed from the date of the receipt of the order/certificate dtd.15/02/1999. In this case, the undisputed position is order/certificate dtd.15/02/1999 was received by the petitioners on 19/02/1999. The 30 days period under section 90(2) of the Finance Act, 1998 would run from 19/02/1999 onwards. The petitioners has deposited the amount on 23/03/1999. This is well within the 30 days period considering the fact that February has only 28 days. Accordingly the designated authority is directed to issue a final certificate under S. 90(2) read with section 91 of the Samadhan Scheme. Further the recovery notices are quashed and set aside.