Re: Last date for payment without additional amount

Received rectified Form 3 only today [01.10.2021]. Form 3 is dated 30.09.2021 and date for payment of tax without additional 10% is mentioned as 30.09.2021. When the Assessee received the Form 3 only today, how can the Assessee be asked to pay additional 10% for no fault of him. Is there any remedy available?

Write to the Designated  Authority  explaining  the facts. Pay only tax demanded . In case the Designated Authority directs to pay additional tax of 10 % , the assessee may have to writ before the High Court on the doctrine  of impossibility of performance  ie .   "Lex Non cogit ad impossibilia.

In State of Rajasthan v. Shamsher Singh  AIR 1985 SC 1082   the Court held that   however mandatory the provision may be, where it is impossible of compliance that would be a sufficient excuse for non-compliance, particularly when it is question of time factor. In  State of MP v. Narmada Bachao Andolan [2011] 7 SCC 639, the Honourable Supreme Court applied  maxim and held that thus, where the law creates a duty or a charge and the party is disabled to perform it without any fault on his part and has no control over it, the law will in general excuse him.

 

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