Legacy dispute scheme coverage for redemption fine led to quashing of rejection and issuance of discharge certificate

The text addresses whether a declaration under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 could be rejected on the basis that redemption fine was outside the scheme, and whether a discharge certificate had to follow. It notes reliance on the earlier Synpol Products Private Limited decision, where redemption fine was treated as covered by the scheme, and records that the departmental position was that this view had not been successfully challenged and had been accepted. On that basis, the rejection of the declaration was not sustained, and the rejection order was quashed with a direction to issue the discharge certificate subject to the Scheme's other conditions.

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Issues: Whether the Petitioner's declaration under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 could be rejected on the ground that redemption fine was not covered, and whether the Petitioner was entitled to the discharge certificate.

Analysis: The Petitioner's case was treated as identical to the earlier decision in Synpol Products Private Limited, which had accepted that redemption fine fell within the scheme. The departmental stand was that the said view had not been challenged successfully and had been accepted. On that basis, the rejection of the declaration could not be sustained.

Conclusion: The rejection order was quashed and set aside, and the Respondents were directed to issue the discharge certificate subject to fulfilment of the other conditions under the Scheme.

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