Income Declaration Scheme exclusion and non-maintainability of special appeal in review proceedings upheld.

Eligibility for the Income Declaration Scheme, 2016 was denied because the appellant faced framed charges under Sections 120-B, 420, 468 and 471 IPC, bringing the matter within the statutory exclusion for prosecutions under Chapter IX or Chapter XVII IPC. The Court also held that a special appeal was not maintainable against an order passed in review proceedings and that repeated litigation on the same cause of action was impermissible as abuse of process. The rejection of the appellant's claim was therefore left undisturbed, and costs were imposed.

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Issues: (i) Whether the appellant was entitled to the benefit of the Income Declaration Scheme, 2016 when charges had been framed against him for offences under the Indian Penal Code. (ii) Whether a special appeal was maintainable against the order passed in review proceedings and whether repeated proceedings on the same cause of action were permissible.

Issue (i): Eligibility under the Scheme depended on the statutory exclusion relating to prosecution for offences punishable under Chapter IX or Chapter XVII of the Indian Penal Code. The appellant faced framed charges under Sections 120-B, 420, 468 and 471 of the Indian Penal Code, which brought the case within the exclusion from the Scheme's benefit.

Conclusion: The appellant was not entitled to the benefit of the Income Declaration Scheme, 2016.

Issue (ii): The challenge was directed against the order in review proceedings. The Court held that a special appeal was not maintainable against an order passed in a review petition and also noted that repeated litigation on the same cause of action amounted to misuse of process.

Conclusion: The special appeal was not maintainable and the repeated proceeding was impermissible.

Final Conclusion: The decision left the rejection of the appellant's claim intact and brought the litigation to an end, with costs imposed.

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