Beneficial scheme relief may not be denied where Form 2B was dispatched but not received due to postal failure.

A declarant under the Kar Vivad Samadhan Scheme could not be denied the Form 2B certificate merely because the certificate was said to have been dispatched but was not actually received. The declaration had been filed within time, the postal records were incomplete, and the actual cause of non-delivery was not established. Treating the scheme as a beneficial measure, the HC held that a postal failure beyond the assessee's control could not defeat the scheme benefit. The respondents were directed to issue the Form 2B certificate, after which the declarant would remain bound by the scheme's payment requirements.

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Issues: Whether the petitioner, having submitted a declaration under the Kar Vivad Samadhan Scheme and where the Form 2B certificate was stated to have been dispatched but not received, was entitled to a direction for issuance of the certificate and consequential benefit of the scheme.

Analysis: The declaration was admittedly filed within the scheme and the authorities stated that the certificate had been sent by registered post. The postal records were incomplete, the reverse side of the cover and relevant delivery records were not produced, and the actual reason for non-delivery could not be established. The Court treated the scheme as a beneficial one intended to confer relief on an assessee who had made the declaration, and held that the assessee could not be denied the benefit merely because of a postal failure beyond its control. The Court also noted that once the certificate was furnished, the declarant would be bound to comply with the payment requirements under the scheme.

Conclusion: The petitioner was entitled to issuance of the Form 2B certificate and the respondents were directed to furnish it.

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