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Issues: Whether the petitioner was entitled to consideration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and whether the rejection order deserved to be set aside.
Analysis: The claim for the scheme benefit was supported by the clarificatory circular and the Bombay High Court decision relied upon, which recognised that similarly placed declarants could be considered under the scheme. The respondent did not dispute the applicability of that view. The rejection order proceeded on ineligibility, but the matter required reconsideration in light of the clarificatory circular and the binding understanding of the scheme.
Conclusion: The petitioner was entitled to reconsideration under the scheme, and the rejection order could not be sustained.
Final Conclusion: The declaration must be decided afresh by the designated committee in accordance with the clarificatory circular and the governing judicial interpretation of the scheme.