Section 245C(5) read to treat applications dated 01.02-31.03.2021 as pending and eligible if otherwise in order SC dismissed the review petition challenging the HC's reading down of Section 245C(5) (as amended by Finance Act, 2021). The HC had held that the ...
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Section 245C(5) read to treat applications dated 01.02-31.03.2021 as pending and eligible if otherwise in order
SC dismissed the review petition challenging the HC's reading down of Section 245C(5) (as amended by Finance Act, 2021). The HC had held that the retrospective cutoff should be read as 31.03.2021 (instead of 01.02.2021), making applications arising between 01.02.2021 and 31.03.2021 deemed pending for consideration by the Interim Board for Settlement. Orders rejecting applications solely for not being pending as of 31.01.2021 were set aside; such applications are to be treated as pending if otherwise in order and eligible.
"Delay condoned." The court examined the Review Petition, the impugned order and annexed papers and concluded that "there is no error apparent on the face of the record or any merit in the Review Petition, warranting reconsideration of the order impugned." On that basis the Review Petition was dismissed: "The Review Petition is, accordingly, dismissed." All pending applications were dealt with: "Pending application(s), if any, shall stand disposed of."
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