Kar Vivad Samadhan Scheme delay could not be condoned, so the scheme benefit was denied.

The Kar Vivad Samadhan Scheme, 1998 was treated as a self-contained scheme requiring payment within the prescribed time, and no provision for condonation of delay was available. The benefit of the scheme could not be extended contrary to its terms, and the reasons offered for late payment were found insufficient even on the assumption that discretion existed. The petitioner was therefore not entitled to the scheme's benefit because the delayed payment could not be condoned.

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Issues: Whether the petitioner was entitled to the benefit of the Kar Vivad Samadhan Scheme, 1998 despite delay in payment of the amount required under the scheme.

Analysis: The amount payable under the scheme was not paid within the time prescribed. The scheme was treated as a self-contained scheme with no provision for condonation of delay. The benefit of the scheme could not be extended contrary to its terms, and the reasons offered for the delay were found insufficient even on the assumption that any discretion existed.

Conclusion: The petitioner was not entitled to the benefit of the Kar Vivad Samadhan Scheme, 1998 because the delayed payment could not be condoned.

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