Sabka Vishwas scheme benefit applies only to the declarant; a company's discharge certificate does not extend immunity to a non-applying director.

Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is confined to the declarant who files the declaration, and the discharge certificate operates only for the matter and period covered by that declaration. A director who did not independently apply under the scheme cannot claim immunity or penalty waiver merely because the company received a discharge certificate, as the company and its directors are separate legal entities and co-noticee relief is available only in the manner prescribed by the scheme. The director therefore could not be treated as a declarant, and the penalty confirmation was sustained.

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Issues: Whether a director who had not himself applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could claim the benefit of the scheme on the basis of the company's discharge certificate and thereby avoid penalty.

Analysis: The relief under the scheme is confined to the declarant. Section 124 deals with relief available to a declarant, Section 125 contemplates a declaration by eligible persons, and Section 129 makes the discharge certificate conclusive only for the matter and time period covered in the declaration, with the statutory immunity operating in favour of the declarant. The circular also contemplates that co-noticees can obtain the benefit only in the manner prescribed by the scheme and after the main demand is settled. Since the appellant director had not made any declaration in his own right, he could not be treated as a declarant under the scheme. The company and its directors are separate legal entities, and the company's discharge certificate did not automatically extend immunity to the director.

Conclusion: The director was not entitled to the scheme's benefit or penalty waiver; the appeal failed.

Final Conclusion: The order confirming penalty was sustained, and the challenge to it was rejected.

Ratio Decidendi: The benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is available only to the declarant who files the declaration, and a discharge certificate issued to the main noticee does not automatically confer immunity on a co-noticee or director who has not independently availed the scheme.

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