Limitation for Scheme payment runs from receipt of the order, making the declaration timely and the rejection unsustainable.

The Gujarat HC held that the thirty-day period under Section 90(2) of the Kar Vivad Samadhan Scheme, 1998 for payment of the amount determined by the designated authority runs from receipt of the order, not merely from its date. On that basis, payment made after receipt of the order was treated as timely because it fell within the prescribed period, and rejection of the declaration as time-barred was unsustainable. The petitioner was therefore entitled to the benefit of the Scheme.

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Issues: Whether the period of thirty days under Section 90(2) of the Kar Vivad Samadhan Scheme, 1998 for payment of the amount determined by the designated authority is to be computed from the date of the order or from the date of receipt of the order, and whether the petitioner was entitled to the benefit of the Scheme.

Analysis: Section 90(2) required the declarant to pay the amount determined within thirty days of the passing of the order by the designated authority and to intimate such payment thereafter. Applying the principle that the limitation period must be reckoned from the date on which the order is received, the payment made by the petitioner on 03.03.1999, after receipt of the order on 04.02.1999, fell within the prescribed period. The rejection of the declaration on the footing that the payment was beyond time was therefore unsustainable.

Conclusion: The payment was made within time under Section 90(2), and the petitioner was entitled to the benefit of the Scheme.

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