Declaration under indirect tax dispute scheme requires payment of tax, interest and prescribed penalty to obtain discharge order. A person may make a declaration to the designated authority in the prescribed form by the specified filing deadline; the authority must acknowledge receipt. The declarant must pay tax and interest at the statutory rate and a prescribed penalty within the specified period after acknowledgement and notify the authority with proof of payment. Upon receipt of proof, the designated authority must, within the prescribed period, pass an order of discharge of the dues in the prescribed form.