Amnesty scheme eligibility must be assessed with pending reference material before rejecting a declaration

A declaration under a statutory amnesty scheme cannot be rejected without examining whether a pending reference application or other relevant record may affect eligibility. Where the declaration was declined solely because the appeal had been dismissed, but the file showed an earlier reference application and supporting acknowledgment, the material evidence had to be considered before deciding entitlement under the scheme. The matter was therefore required to be re-examined on all relevant facts, and the rejection was set aside with a remand for fresh decision according to law.

---

---

Issues: Whether the declaration filed under the amnesty scheme could be rejected without considering the pendency of the reference application and other relevant material placed on record.

Analysis: The declaration was declined on the footing that the appeal had been dismissed and, therefore, there was no dispute within the meaning of the scheme. The record showed that a reference application had been filed before the declaration, and the accompanying acknowledgment was produced, but this material aspect had not been seriously examined. Since the existence of a pending reference could materially affect eligibility under the scheme, the matter required fresh consideration after taking all relevant facts into account.

Conclusion: The rejection could not stand without reconsideration of the declaration in light of the pending reference and supporting material, and the matter was remitted for fresh decision according to law.

Final Conclusion: The petition succeeded to the extent of securing a remand for reconsideration of the declaration on the basis of all relevant facts and proof.

Ratio Decidendi: A declaration under a statutory amnesty scheme cannot be finally rejected without considering a material pending proceeding or other relevant evidence that may bear on eligibility.

---