Legacy dispute resolution claims require fair verification of pre-deposit credit, fresh hearing, and reconsideration of scheme statements.

Where a claimant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme produced further material supporting a higher amount of pre-deposit or other eligible credit, the designated authority was required to verify the claim fairly, consider the written submissions and documents, and grant a personal hearing. A mechanical restriction of the credit amount on a limited record was impermissible. The Karnataka High Court therefore set aside Form SVLDRS-2 and Form SVLDRS-3 and remitted the matter for fresh re-working of the statement in accordance with the scheme and the materials produced.

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Issues: Whether the estimate in Form SVLDRS-2 and the final statement in Form SVLDRS-3, issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, were liable to be set aside and reconsidered in light of the petitioner's claim regarding pre-deposit and other deposits.

Analysis: The claim for appropriation of pre-deposit required reconsideration because the authorities had proceeded on a limited credit amount while the petitioner produced further material and written submissions supporting a higher amount. The matter also required verification of the petitioner's explanation, including the documents referred to in the petition, and an opportunity of personal hearing. The earlier decision in a connected matter was taken as guidance on the legal issues, and the authorities were directed to reconsider the claim in the light of the scheme's letter and spirit and the objective of permitting lawful claims.

Conclusion: The estimate in Form SVLDRS-2 and the statement in Form SVLDRS-3 were set aside, and the matter was remitted to the first respondent to re-work the statement after verifying the petitioner's claim and granting a fresh hearing.

Final Conclusion: The petitioner obtained partial relief in the form of setting aside of the impugned SVLDRS statements and a fresh consideration of the declaration, with the authorities left free to determine the permissible extent of appropriation in accordance with law and the scheme.

Ratio Decidendi: Where the claimant produces material supporting additional credit or pre-deposit under a legacy dispute resolution scheme, the designated authority must verify the claim fairly, afford an opportunity of hearing, and reconsider the statement rather than mechanically restrict the credit amount.

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