Time-bound amnesty scheme payment cannot be extended after expiry absent any enabling provision.

The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required payment within the prescribed time in the designated form, reflecting its one-time, time-bound amnesty structure for legacy disputes. Where the claimant failed to pay before the cut-off date and the scheme had already expired, there was no provision allowing extension of time or revival of the scheme through judicial direction. The Court noted the consistent view of other High Courts that the scheme cannot be kept alive after expiry, particularly in a belated claim. The relief sought was therefore not maintainable.

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Issues: Whether the Court could extend the time for payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and direct acceptance of payment after expiry of the scheme period.

Analysis: The payment obligation under the scheme was required to be discharged within the time stipulated in the designated form and the scheme itself was a one-time, time-bound amnesty measure for legacy disputes. The Court noted that the petitioner failed to make payment within the prescribed period, that the scheme had come to an end, and that there was no provision enabling extension of time beyond the cut-off date. It also relied on the consistent view taken by other High Courts that the scheme cannot be kept alive or made operational by judicial direction after its expiry, particularly where the claimant approached belatedly.

Conclusion: The Court held that it could not extend the scheme or direct acceptance of payment after the expiry of the prescribed period, and the relief sought by the petitioner was not maintainable.

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