Case Law Details
Bhawna Malhotra Vs Union of India & Anr. (High Court Delhi)
The issue under consideration is whether any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019?
High Court states that, in the instant case, the mistake made by the petitioner was that the penalty imposed was stated to be zero whereas it is already on record that the respondent authorities had imposed a penalty of Rs.11,48,82,644..00. In our view the mistake made by the petitioner by not stating about the penalty imposed upon them in Form SVLDRS-1 cannot be said to be a mistake by which the petitioner claimed an undue benefit which they otherwise are not entitled under the law. When HC look into the Scheme 2019, they do not find any provision which provides that a person upon whom a penalty is imposed would not be entitled to the benefit given under the scheme. Infact on the contrary the provision of the Scheme 2019 may be such that the benefit of exemption, may even be applicable to the amount of penalty imposed, in which event, the petitioner assessee may be more benefited and would be entitled to a greater exemption if the amount of penalty was mentioned rather than not mentioning the penalty. In the aforesaid circumstance, it is an agreed position of the parties that the petitioner may make an application to the appropriate respondent authority to consider the claim of benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by allowing the petitioner to make necessary correction in the information provided as regards the earlier penalty imposed on them. It is further agreed that upon such application being made, the authorities would pass an appropriate order thereof as per their discretion.” Keeping in view the aforesaid, the impugned order is set aside.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Present writ petition has been filed challenging the order dated 21st August, 2020 passed by respondent no.2 pursuant to this Court’s order dated 5th August, 2020 in W.P (C) 4912/2020. Petitioner prays for reading down Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short SVLDRS) in the interest of justice and equity and to hold that any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of said Section. Petitioner further prays for a direction to the respondent Committee to allow it to rectify the declaration dated 30th December, 2019 and consider it as one filed under the “litigation category” instead of “voluntary disclosure” category and grant consequential benefits.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
