Petitioner entitled to benefits under Kar Vivad Samadhan Scheme, impugned order quashed.

The court held that the petitioner was entitled to benefits under the Kar Vivad Samadhan Scheme as they met the specified conditions, overturning the rejection by the Assistant Collector. The impugned order was quashed, setting a new time limit for further proceedings from the date of the judgment. Payments made post-declaration were subject to adjustment, and the petitioner's refund claim would be considered according to the law. The petition was allowed with no costs incurred.

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Issues:
Challenge to rejection of declaration under the Kar Vivad Samadhan Scheme.

Analysis:
The petition was initially filed in 2000 but faced office objections, leading to a reconstruction of the record as Special Civil Application No. 4975 of 2004. The petition contested the rejection of a declaration under the Kar Vivad Samadhan Scheme dated 30-12-1998. The Scheme allowed relief in cases where adjudication was pending or under appeal/revision post 31-3-1998. The Assistant Collector rejected the declaration citing a concluded issue per an Apex Court decision.

During the hearing, the petitioner's counsel relied on a previous court decision and a circular clarifying the Scheme's parameters. The court held that once the conditions were met, the petitioner was entitled to the Scheme's benefits. The department's appeal to the Supreme Court was dismissed in 2001. The Central Government's counsel supported the challenged order but did not contest the petitioner's submissions.

The court found the Assistant Collector erred in delving into the dispute's merits, as the petitioner met the Scheme's specified conditions. Consequently, the impugned order was quashed, and the time limit for further proceedings was set from the date of this judgment. Any payments made post-declaration were subject to adjustment, and the petitioner's claim for refund would be considered as per the law. The petition was allowed with no costs incurred.

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