Thrust of SVLDR scheme is to unload baggage of pending litigations: HC directs dept to issue discharge certificate on payment of Taxes

Munish Rajkumar Mahajan Vs Union of India (Bombay High Court)

This Court held that having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaration under the scheme. That would defeat the very purpose of the scheme. In our view, the principles laid down by this Court in case of

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