Sabka Vishwas Scheme parity for co-noticee upheld after main noticee's declaration was accepted and rejection was quashed.

A co-noticee under the Sabka Vishwas Scheme was entitled to the same treatment as the main noticee where the latter's declaration had already been found wrongly rejected and the remanded matter treated as pending litigation from inception. Because the respondents had issued the discharge form to the main noticee on that basis, denying the petitioner the corresponding benefit was inconsistent with the scheme's object and the connected proceedings. The rejection of the petitioner's declaration was therefore unsustainable and was quashed, and the declaration was to be accepted after verification for issuance of the discharge certificate.

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Issues: Whether the petitioner, being a co-noticee, was entitled to have the rejection of its declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 quashed and to be accorded the same treatment as the main noticee whose declaration had been accepted pursuant to earlier directions.

Analysis: The declaration of the main noticee had already been held to be wrongly rejected, with the result that the remanded proceedings were treated as revived from inception and falling within the category of pending litigation. Once the respondents themselves stated that the main noticee had been issued the discharge form on the basis of that earlier direction, there was no reason to deny the same benefit to the petitioner, who stood in the position of a co-noticee and was similarly placed on the material facts. The rejection orders therefore did not accord with the scheme's object or with the treatment already granted in the connected matter.

Conclusion: The rejection of the petitioner's declaration was unsustainable and was quashed. The respondent was directed to accept the declaration and complete verification for issuance of the discharge certificate.

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