Curable error in Sabka Vishwas declaration may be corrected to enable scheme benefit, including penalty-related relief.

An incorrect declaration in Form SVLDRS-1 stating that no penalty had been imposed was treated as an inadvertent error capable of correction, not as a ground to deny relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court noted that the Scheme did not bar a claimant merely because a penalty had been levied, and that relief could, in appropriate circumstances, extend to the penalty component as well. The petitioner was permitted to approach the competent authority for correction of the form, and the authority was directed to decide the request by a reasoned speaking order within the stipulated time.

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Issues: Whether an incorrect declaration in Form SVLDRS-1 regarding prior penalty could be treated as a curable mistake and the petitioner be permitted to seek correction for consideration of benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis: The declaration in the form stated that no penalty had been imposed, whereas a substantial penalty had in fact been levied. The omission was treated as inadvertent and not as an attempt to secure an undue benefit. It was noted that the Scheme did not exclude a person merely because a penalty had been imposed, and the scheme could in appropriate circumstances extend relief even in relation to the penalty component. In view of the parties' agreement, the petitioner was permitted to move the competent authority for correction of the information furnished in the form, and the authority was directed to consider such request by a reasoned speaking order within the stipulated time.

Conclusion: The incorrect entry was treated as capable of correction, and the petitioner was allowed to seek consideration of the scheme benefit upon making the necessary application to the competent authority.

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